D Keyl v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 July 2015
The Oxford University Centre for Business Taxation’s summer conference 2015 marked 50 years of UK corporation tax as well as the tenth anniversary of the centre’s founding.
Although it was an enjoyable and thought-provoking event, it was also depressing to reflect on the muddle that we have reached in the corporate tax system, and the summer budget, followed by 212 pages of Finance Bill, will not improve matters.
Anson v CRC, Supreme Court
What liabilities arise and what values should be allocated on an asset transfer?
Latest revisions of the NI regime for employees and employers
Should a VAT-registered farmer charge VAT on unrelated consultancy work?
Issue 48 of Agent Update, HMRC’s bi-monthly news roundup for tax advisers, is now available.
Items include confirmation that the Revenue has updated 15 out of its 20 toolkits, with the remaining five to be revamped over the next few months. The toolkits cover the 400 most common errors that HMRC see in returns filed by tax advisers.
M Holmes & T Holmes (TC4467)
Peninsular & Oriental Steam Navigation Company v CRC, Upper Tribunal