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Issue : Vol 189, Issue 4836

Issue : Vol 189, Issue 4836

12 Apr 2022

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IN THIS ISSUE

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In 2021-22 the amount of money raised by venture capital trust passed the £1bn milestone for the first time, raising £1.13b to be invested in small and innovative UK companies, the...

The European Commission has launched a consultation aimed at improving withholding tax procedures under double tax treaties or national rules for cross-border payments received by non-resident...

J Yerou and P Yerou (TC8410)

Atlas Garages (Morpeth) Ltd (TC8431)

The Wakelyn Trust (TC8375)

M McEnroe and M Newman (TC8444)

McCann Media Ltd (TC8435)

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NEWS

Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers

Third slide

Deadline dates for October 2024

CASES

Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings

MOST POPULAR

Fractional shares will be permitted in ISAs Claimant was not self-employed HMRC elite unit ‘corrects’ 2,100 R&D claims This week's opinion: 5 September 2024 Importance of providing the right evidence

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