Issue : Vol 189, Issue 4843

HMRC’s long-standing policy that a business activity is possible even in the absence of a profit motive has changed. In light of the decisions in Longridge on the Thames No 2 v CRC [2016] STC...

ComplianceHMRC targets businesses using tax havensHMRC is tracking 277 businesses it suspects of using ‘tax havens’ to reduce their tax bills artificially in the UK, says law firm Pinsent...

CRC v N Martino, Upper Tribunal (Tax and Chancery Chamber), 11 May 2022...

CRC v B Jafari, Upper Tribunal (Tax and Chancery Chamber), 5 May 2022...

T and A Johnson (TC8483)

Intelligent Money Ltd (TC08479)

Whispering Smith Ltd (TC8492)