Since 1927 the leading authority on tax law, practice and administration

Andy Tall

Andy Tall FCA CTA is a tax partner at HW Fisher LLP. He can be contacted on 020 7380 4909 or email: atall@hwfisher.co.uk.

ARTICLES

Basics of group relief: Part 2

Basics of group relief: Part 1

Time for a rethink

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Tax tip: Foreign employees coming to the UK Readers’ forum: Duty to notify HMRC of disposal loss to brother? Readers’ forum: Advantages of company or LLP Readers’ forum: Is there VAT on demolition services? Readers’ forum: Is VAT due on customer incentive discount?

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NEWS

In brief: 13 June 2024 Clarification needed on aspects of penalties for failure to pay tax regulations Key decisions on pensions needed after the election Boost trust between HMRC and self-employed, urges IPSE Data requests with foreign tax authorities hit record high

Third slide

Deadline dates for July 2024

CASES

Cold ‘dip pots’ in a hot take away meal deal Employees did not qualify for furlough payments Eight-year late appeal application refused Risk of harm to mental health Evidential burden of proof remained with taxpayer

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Cold ‘dip pots’ in a hot take away meal deal This week's opinion: 13 June 2024 Court of Appeal’s decision in Hotel La Tour Ltd Research and development claim notifications How data drives HMRC’s tax investigation campaigns

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