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MTIC fraud

Fonecomp Ltd v CRC, Court of Appeal

Totel Distribution Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Edgeskill Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Annova Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Legal experts warn of energy industry scams

Warning to carbon credit traders of VAT fraud clampdown

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

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Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation

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