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Relying on IR20

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12 July 2011 / Keith M Gordon , Ximena Montes Manzano

Issue: 4312 / Categories: Comment & Analysis , Gaines-Cooper , IR20 , Residence & domicile

Extended coverage of the Gaines-Cooper hearing in the Supreme Court

DAY ONE: IR20 practice 'nigh on abuse of power'

DAY TWO: Taxman: residence has 'adhesive' nature

Issue: 4312 / Categories: Comment & Analysis , Gaines-Cooper , IR20 , Residence & domicile

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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