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Who is a qualifying person? premium icon
Hoardweel Farm Partnership (TC2097)
04 Sep 2012
HMRC 'actively target' overseas companies
Official figures refute claims of light touch, claims law firm
31 Aug 2012
Reasonable result? premium icon
ALLISON PLAGER looks at a National Audit Office report on five settlements between the Revenue and large corporations
28 Aug 2012
Guidance aims to provide sampling certainty
Firms' proposals have been statistically unacceptable
24 Aug 2012
How much rollover relief? premium icon
CRC v Mertrux Ltd, Upper Tribunal (Tax and Chancery Chamber)
15 Aug 2012
Starter’s orders premium icon
The patent box has arrived. MARGARET SAVORY explains the rules
14 Aug 2012
HMRC confirm details of patent box relief
Election to benefit must be made within two years
09 Aug 2012
Financial fallout premium icon
The two shareholders of a limited company have had a disagreement and now wish to go their own ways. Could the net assets of the company effectively be split by way of a management charge to two separate new companies?
07 Aug 2012
Unreasonable excuse premium icon
Dale Services Contracts Ltd (TC1985)
06 Aug 2012
Motivation for lease premium icon
Lloyds TSB Equipment Leasing (No 1) Ltd (TC1745)
03 Aug 2012
The association premium icon
Who is associated with whom, and why? NICHOLA ROSS-MARTIN investigates
24 Jul 2012
Simplifying gains on foreign assets
Should it be permitted to use other currencies for computations?
24 Jul 2012
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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