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A R Jordan

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The Court of Appeal restored the General Commissioners' decision upholding the taxpayers' appeal in Clark v Perks and other appeals.

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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Deadline dates for June 2024 May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS

Deadline dates for June 2024

CASES

Company denied use of the flat rate scheme Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK

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Company denied use of the flat rate scheme This week's opinion: 2 May 2024 General decline: HMRC R&D enquiries Upper Tribunal’s decision in McCann Media Ltd Capital allowances on trading premises

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