HMRC’s dubious claims about P14s’ relevance for the purposes of extra-statutory concession A19
Direct recovery of debts would be a power too far for the taxman
The importance and usefulness of employee-ownership trusts
The latest debate over the proposed extension to Revenue powers
Could a furnished holiday let be treated as a simple residential letting?
A restriction to the associated disposals rules for entrepreneurs’ relief?
Out of Africa; Property purchase; School building; Trial tribulations
Could input VAT be reclaimed in respect of sales made before VAT registration?
Treatment of a loan made by an unquoted trading company for inheritance tax
Green (TC3525)
BS Design and Management Ltd (TC3622)
Pike v CRC, Court of Appeal