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‘Smudging it all over’

Gunn v CRC, Upper Tribunal (Tax and Chancery Chamber)

Is the new system for tax appeals so different from the old one, wonders PENNY HAMILTON

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Tax tip: VAT and private schools Readers’ forum: Use of the IHT relief for gifts out of income Readers’ forum: Claiming exchange rate loss in UK tax return Readers’ forum: Tax effects of moving in with the in-laws Readers’ forum: Is there VAT on lessons invoiced to school?

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NEWS

Reinstate rule to waive interest when no tax is due Cladding work can be zero rated, says HMRC Salary sacrifice schemes favoured by many employers Contracted out R&D decisions final Disclosures of untaxed offshore income jump 22%

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Deadline dates for February 2025

CASES

Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses Redress payments included taxable interest

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This week's opinion: 16 January 2025 Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses

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