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Issue : Vol 180, Issue 4607

Issue : Vol 180, Issue 4607

12 Jul 2017

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IN THIS ISSUE

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RFC 2012 plc (in liquidation) (formerly The Rangers Football Club plc) v Advocate General for Scotland,Supreme Court, 5 July 2017 ...

Samarkand Film Partnership No 3 and others v CRC, Court of Appeal, 24 February 2017

National Car Parks v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 June 2017 ...

R Ward (TC5919)

D Cresswell (TC5933)

Put your client admin into motion.

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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

MOST POPULAR

The critical role of data quality in tax compliance Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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