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Issue : Vol 183, Issue 4685
25 Feb 2019
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IN THIS ISSUE
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2
Amount to be brought into account on fixtures claim
Glais House Care Ltd (
TC6945
)
Group relief claim after receiver appointed
Farnborough Airport Properties Company and another v CRC, Court of Appeal, 8 February 2019...
Failure to comply with promoter information notices
HMRC v Connaught Corporate Solutions Ltd (
TC6797
)
Tax treatment of mis-selling redress payment
A and E Lovell (
TC6938
)
Liability of grilled ciabatta rolls and baked breakfast muffins
Eat Ltd (
TC6953
)
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Tax tip: Negligible value claim in a client’s tax return
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Readers’ forum: Were repair costs capital expenditure?
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NEWS
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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
DEADLINE DATES
Deadline dates for November 2024
CASES
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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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Agricultural and business property reliefs cut
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