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Issue : Vol 195, Issue 4978

Issue : Vol 195, Issue 4978

27 Mar 2025

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IN THIS ISSUE

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The number of businesses claiming patent box relief in the UK’s ‘golden triangle’ region was less than 13% of the annual total of newly granted patents in the area, according to...

Companies House has launched a new service that allows third-party corporate service providers, such as accountants, legal professionals and company formation agents, to apply to register as an...

The latest appointments this month.

Finance Act Finance Act 2025 received royal assent on 20 March. tinyurl.com/financeact2025 Peru The 2025 UK-Peru double taxation convention was signed on 20 March. It will enter into force on...

D Hosie (TC9455)

Orsted West of Duddon Sands (UK) Ltd and others v CRC, Court of Appeal, 17 March 2025...

PD & MJ Limited v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 March 2025...

The Jerk Yard Ltd (TC9420)

Executors for the estate of the late Gertrude Tanner (TC9456)...

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Practice tip: Retaining clients: show you CARE Readers’ forum: Does re-imbursement of repair costs include VAT? Readers’ forum: What part of fixed sum award is tax exempt? Readers’ forum: Amending articles of association Readers’ forum: Can charity register for VAT and claim refund?

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NEWS

Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low New service for authorised corporate service providers

Third slide

Deadline dates for March 2025

CASES

Too late to reinstate appeal Preliminary studies were qualifying costs Hypothetical contract was one of employment Setting repayment against next return fails to avoid penalty Holiday let business amounted to holding of investments

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This week's opinion: 27 March 2025 Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low

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