Issue: Vol 173, Issue 4443

CRC v Mitesh Dhanak, Upper Tribunal (Tax and Chancery Chamber)

Annova Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Peebles Baptist Church (TC3204)

Reddrock Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Tasks to consider this week

“HMRC’s highly selective use of First-tier Tribunal decisions is a failing of public duty”

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The New Statutory Residence Test for Individuals: a Practical Guide by Malcolm Finney; £87; paperback; Sweet & Maxwell Residence: The Definition in Practice by Keith Gordon; £48.50; paperback;...