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Hastings-Bass

Pitt and another v Holt and another; Futter v Futter; both Court of Appeal

Jiggens and another v Low and another, Chancery Division

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Readers’ forum: Tax consequences of setting up an LLP Readers’ forum: Does deed create a contract for sale of shares? Readers’ forum: Tax implications of an author’s income and expenses Readers’ forum: Does overseas storage supplier need to register for VAT? New Queries: 4 July 2024

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Deadline dates for August 2024 Update on voluntary class 2 payments for 2022-23 Company car use grows for first time since 2015-16 Cautious support for generative AI among tax professionals Individuals paying additional rate tax to soar in 2024-25

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Deliberately suppressed sales and purchases of goods Woodlands were not residential property Lack of evidence on penalty calculation Healthcare service provided in prisons Penalties should not be suspended

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