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Issue : Vol 179, Issue 4597

Issue : Vol 179, Issue 4597

3 May 2017

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IN THIS ISSUE

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Agenzia delle Entrate v Identi (Case C-493/15), Court of Justice of the EU, 16 March 2017 ...

CRC v Investment Trust Companies, Supreme Court , 11 April 2017

J Blackwell v CRC, Court of Appeal, 6 April 2017

BCM Cayman LP and others (TC5714)

Hylton Hill (TC5717)

G Ward (TC5732)

J Englefield trading as Englefield Carpenters (TC5727)

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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