R Denny (TC2714)
T Ridpath (TC2785)
HMRC have refused a claim to the annual investment allowance by a limited liability partnership because the partners were an individual and another LLP
Small and medium-sized businesses have been receiving a “cashback” payment when they have taken out a business loan. Is this subject to tax?
I Phillips; P Phillips; Ivan and Patricia Phillips (a firm) (TC2756)
M Hepburn (TC2837)
Interfish Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Two proposed reliefs to encourage employee-owned companies
Lloyds TSB Equipment Leasing (No 1) v CRC, Upper Tribunal (Tax and Chancery Chamber)
A company director has purchased a prestigious new car as a means to impress potential customers and secure new business. He has reclaimed the VAT on the basis that, because his home is the business base, there is no personal use of the vehicle
Instances in which the Revenue may argue relief for trading loss is not allowable
Dean & Reddyhoff Ltd (TC2767)