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No excuse for failing to notify
A Nedjai (
TC8058
)
Liability to tax on distribution held for less than an hour
B Khan v CRC,
Court of Appeal
, 30 April 2021
Industrial buildings allowances and temporary disuse
M Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 28 April 2021
Market value provisions apply when consideration is an annuity
M & M Builders (Norfolk) Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 5 May 2021
Property losses take priority over personal allowances
S Duncan (
TC8066
)
When is a discovery assessment stale?
K Mehrban (
TC8039
)
Judicial review proceedings were unnecessary
R (on the application of M Sport Ltd) v CRC,
Court of Appeal
, 16 April 2021
Interests of justice in reinstating an appeal
CRC v BMW Shipping Agents Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 22 April 2021
Application to cancel VAT registration
Step-by-Step (Northern Ireland) Ltd (
TC8038
)
Settlement filled a hole in the business’s profits
Charlton Chauffeur Drive Ltd (
TC8042
)
Main purpose of share for share exchange
Euromoney Institutional Investor plc (
TC8046
)
Taxpayer’s entitlement to credit for PAYE deductions
S Hoey v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 April 2021
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Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments