Issue: Vol 177, Issue 4534

New quarterly digital tax accounts may cause problems for small businesses.

Film tax relief; Tax treaty; VAT grouping; Partial exemption; New adjudicator

CRC v General Motors (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 17 November 2015

The Right Honourable Clifton Hugh Lancelot de Verdon Baron Wrottesley v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2015 ...

W Donaldson (TC4779)

P Brown and others (TC4780)

R Narroya (TC4699)

Bloomsbury Verlag GmbH (TC4778)

Put your client admin into motion.

We hope readers enjoyed grappling with the crossword (Taxation, 17 December 2015) over Christmas. The first correct entry to be pulled out of the hat was from Anthony Cripps of Woking. Many...