Issue: Vol 175, Issue 4489

A successful leave for judicial review over Mansworth v Jelley

What pension-holders aged 55 and over should do ahead of 5 April

The changing rules for community amateur sports clubs

Taxing celebrities’ income from the exploitation of image rights

Property plan; Erroneous claim; Partnership paradox; Retail remittance

Can input VAT charged on an unused hotel room be reclaimed by a business?

When does an expense in the accounts of a business fail to be deductible?

Tax-efficient structures for community groups in a joint trading activity

Does a short period in the UK mean split-year treatment cannot be claimed?

IR35 The HMRC-led IR35 forum has published its final administration review. GOV.uk HMRC have followed up their move to GOV.uk with a blog entry on how their What’s New section will work on the...

Many countries are overhauling their corporate tax rules ahead of the final recommendations from the Organisation for Economic Cooperation and Development (OECD) on base erosion and profit shifting...

Revenue addresses evasion controversy

HMRC’s newly published Revenue & Customs Brief 2 (2015) (RCB 2/15) provides further guidance on the effect of the judgment of the Court of Justice of the European Union (CJEU) in Skandia America...

J Dhariwal (TC4254)

A Kolek (TC4253)