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CRC v Charlton, Corfield and Corfield, Upper Tribunal (Tax and Chancery Chamber)

Loss relief limited to equivalent of cash contribution

Final review calls for simpler admin and flat-rate couples’ allowance

Law Society warns that new contract will create too much complexity

HMRC could do more to improve customer service, says a National Audit Office report - which ALLISON PLAGER scrutinises

Use form 64-8 to authorise an agent
Winding-up petitions from department jump by 57%
Draft rules published by HMRC as States issues final regulations
Horner v Allison and another, Queen’s Bench Division

Jersey-registered partnership claimed £77m in relief

A single compliance process workshop was held at Taxation’s HQ. MIKE TRUMAN reports
Advance Consulting (Partnership) and others (TC2245)
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