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Oh brother!

Love and tax part 2: Capital gains tax

Scottish home

Why the Anthony Hardy case is important to every practitioner who completes a tax return

A Hardy (TC4444)

Herefordshire Property Company Ltd (TC4286)

A successful leave for judicial review over Mansworth v Jelley

P Drown & R Leadley as executors of J Leadley (deceased) (TC4007)

F Swain, H Swain, Clarisa Ltd (TC3896)

Sabaratnam Deveraj (TC03834)

Is a fraudulent sale of assets, later reinstated, a capital gains tax disposal?

Hamilton & Kinneil (Archerfield) Ltd & others (TC3485)

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

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Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

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