Good times are not ahead, warns the Institute for Fiscal Studies
The importance of choosing the correct VAT registration date
The First-tier Tribunal’s view of eligibility of relief on trading losses
Is a one-off commission received in the course or furtherance of a business?
Best way to remove a dormant holding company
Can entrepreneurs’ relief be claimed on the transfer of a furnished holiday let?
Flat rate VAT; Gifted house; Japanese remittance; Very appealing
Tax and valuation implications of shares entitled to future growth only
Astral Construction Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
European Commission v UK (C-172/13), Court of Justice of the European Union
Prudential Assurance Company Ltd v CRC, Chancery Division
National Exhibition Centre Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)