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Issue: Vol 169, Issue 4340
3 Feb 2012
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IN THIS ISSUE
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2
Record checks put on hold for retooling
Review proposes better-targeted approach
Dismay as ESC C16 is given legislative effect
SI will impose significant burdens, claim tax bodies
Too late to claim
Cherie Smith (TC1436)
Business property relief due
N V Pawson (deceased) (TC1748)
Goodwill earnings
Countrywide Estate Agents FS Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Wrong, but verdict is safe
R v Phillips, Court of Appeal
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NEWS
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Fractional shares will be permitted in ISAs
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Deadline dates for October 2024
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DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
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Invalid reasons for decision not to exercise discretion
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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