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incorporation

Lack of joined-up thinking means inconsistent treatment of the sale of goodwill

By Mark McLaughlin and Jackie Anderson; £95; paperback; 496 pages, Bloomsbury Professional

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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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