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JS and SS Rai trading as Bursha Foods (TC9199)

Centrica Overseas Holdings Ltd v CRC, Supreme Court, 16 July 2024

J Woods (TC9234)

The Oaks (Gatley) Ltd (TC9233)

Richard I Hughes v CRC and another, King’s Bench Division, 9 July 2024

Aaron Treliving (TC9230)

Sofia Lorenzo (TC9227)

P and C Boden (TC9181)

J Wardle (TC9213)

CRC v T and Z Suterwalla, Upper Tribunal (Tax and Chancery Chamber), 1 July 2024

CRC v Altrad Services Ltd and Robert Wiseman and Sons Ltd, Court of Appeal, 28 June 2024

Good Choice 2016 Ltd and Mrs Fang Bo Guo (TC9214)

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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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