Tax cases

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

GCH Corporation Ltd and others (TC9318)

M Lazaridis (TC9321)

C O’Hare (TC9317)

HMRC v Elite Management Consultancy Ltd (TC9313)

Sprowston Food and Wine Ltd (TC9265)

S Lefort (TC9322)

Putney Power Ltd; Piston Heating Services Ltd (TC9300)

The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 2024

BTR Core Fund JPUT (TC9305)

M Lincoln as legal personal representative of Martin Falzon (TC9306)

S Krywald (TC9312)

Shine Business Ltd (TC9311)

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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

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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

DEADLINE DATES

Deadline dates: 6 February 2025

CASES

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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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Tax cases

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Deadline dates: 6 February 2025