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Issue: Vol 171, Issue 4404

Issue: Vol 171, Issue 4404

30 May 2013

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IN THIS ISSUE

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T Daniel (TC2565)

John Kerr Roofing Contractors (TC2564)

R Anderson (TC2555)

HMRC v Esporta Ltd, Upper Tribunal (Tax and Chancery Chamber)

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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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