Issue : Vol 190, Issue 4867

The government has launched a consultation on audio-visual reliefs namely: film tax relief (FTR), animation tax relief (ATR), high-end TV tax relief (HETV tax relief), children’s TV tax relief...

The Autumn Finance Bill 2022 and explanatory notes were published on 22 November 2022. The bill has only 14 pages, 12 clauses and no schedules. It legislates for the key tax changes announced at the...

HMRC has opened the income record viewer, a new service for all agents. This provides access to information available to clients in their personal tax account, but which is not available to agents...

GB Fleet Hire Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 November 2022 ...

Mrs A (TC8640)

Ashtons Legal (a partnership) (TC8641)

D Barrett (TC8642)

CRC v Centrica Overseas Holdings Ltd, Court of Appeal, 18 November 2022