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E (TC9307)

Lucky Eyes Ltd (TC9298)

M Wyatt (TC9297)

A and T Mudan v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 October 2024

Strictly Money Ltd (TC9296)

CRC v P Gould, Upper Tribunal (Tax and Chancery Chamber), 17 September 2024

M Laker (TC9224)

J Greene (TC9302)

D Hill and D McCracken (TC9293)

Ian Austick v CRC, Chancery Division, 21 August 2024

C Brzezicki (TC9294)

CRC v Payroll & Pension Services (PPS Umbrella Company) Ltd, Court of Appeal, 23 August 2024

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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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Deadline dates: 6 February 2025

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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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