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

Mark Glenn Ltd (TC9255)

D Marks (executor of H Marks) (TC9253)

Spirit Motor Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 August 2024

Cranham Sports LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 August 2024

L Carvajal and another (as executors of Mrs Fleet) (TC9248)

J Winfield (TC9259)

H Cohen (TC9254)

Laser Byte Ltd (TC9237)

Kenthouse Properties Ltd (TC9250)

P Marano v CRC, Court of Appeal, 26 July 2024

Scrimshaw Wealth Management Ltd (TC9242)

BJ Shere Khan Star City Ltd (TC9244)

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Tax tip: Should private clients pay additional NICs on a voluntary basis? Readers’ forum: Implications of reversed pre-Budget pension withdrawals Readers’ forum: What is the best way to structure sale of retail business? Readers’ forum: Unclear guidance on tax treatment of grants Readers’ forum: Will container business need to register for Irish VAT?

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NEWS

HMRC scraps plan to collect employee working hours data Accountants are not ready for digitalisation Independent schools’ VAT challenge to be heard in April Proposals to tax pension pots will cause problems Number of farms affected by reforms must be clarified

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Deadline dates: 6 February 2025

CASES

HMRC has no duty to monitor taxpayer’s income Accommodation supply was not a designated travel service Arrangements were within condition A Annexe was suitable for use as a dwelling Want of form does not invalidate determination

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