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Issue : Vol 177, Issue 4538

Issue : Vol 177, Issue 4538

16 Feb 2016

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IN THIS ISSUE

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More detail is needed about what the GAAR panel considers abusive before penalties are introduced.

Devolution must be carefully managed.

R (on the application of Derrin Brother Properties Ltd and others) v CRC, Court of Appeal, 15 January 2016 ...

K Moorthy v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 January 2016

Cavenbridge Ltd (TC4690)

B and R Scambler (TC4842)

CRC v Wakefield College, Upper Tribunal (Tax and Chancery Chamber), 2 February 2016

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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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