Business

CRC v David Thomson, Upper Tribunal (Tax and Chancery Chamber)

Lloyds TSB Equipment Leasing (No 1) v CRC, Court of Appeal

Can a finder’s fee for recruiting an employee be exempt from tax and National Insurance contributions?

Lorna Watson (TC3738)

C M Oddy t/a CMO Bird Proofing Specialists (TC3796)

Ecky thump! Does the Revenue take inspiration from The Goodies in its approach to LLPs?

G and M Rockall (TC3767)

Are capital allowances claimable in respect of a water borehole?

A & B Fencing Ltd (TC03717)

Auto-enrolment; Going, going; Associated debt; Employment dead end

By Aidan Langley; £125; paperback; fifth edition; Spiramus

Sabaratnam Deveraj (TC03834)