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Tax cases

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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Executors of K Beresford (deceased) (TC9333)

Abbeyford Caravan Company (Scotland) Ltd (TC9324)

G Bejan (TC9331)

D Wragg (TC9350)

The King (on the application of M Dost and others) v The Crown Court of Manchester, Administrative Court, 8 November 2024

The Wool House (TC9345)

S Fardjadnia (TC9339)

Collins Construction Ltd (TC9332)

Treasures of Brazil Ltd (TC9325)

M Murphy and another (TC9328)

R (on the application of Fluid Systems Technologies (Scotland) Ltd and others) v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 October 2024

B Packman and M Wood (TC9335)

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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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

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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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