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HMRC investigations
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Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Under the disguise
Paul Brown v CIR: discussing collective knowledge
Collective knowledge
180 degree turn: Northumbria Healthcare NHS Foundation Trust
180 degree turn
HMRC’s increased tax investigation activity
Knock knock … who’s there?
Autumn statement 2023: IR35 off-set rule
Correcting the balance
London Tax Network Tax Conference 2023
Key points Prepare a domicile status report when dealing with excluded property trusts and the settlor is still alive. Many people will be brought back into self assessment because...
Learning from the R&D tax relief enquiry process
Paving the way
HMRC clearance process for a close company
Clearing a path through
HMRC Spotlight 63 – a buy to let tax arrangement
Landlords beware
Gift with reservation of benefit issues
Not such a free gift
HMRC’s wide scoped business and corporate enquiries
Probing questions
Umbrella companies are only part of the IR35 problem
Only part of the problem
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers