Turgat Karandal (TC3455)
The system is increasingly haphazard, the Institute for Fiscal Studies has warned
HMRC aims to stay claims for compound interest
A legislative oddity extends the VAT flat rate scheme membership by three months
By Graham Elliott; £48.50; paperback; 151 pages; Claritax Books
A Brazilian client is establishing a Formula 2 team in the UK. It is hoped income will be generated from sponsorship, hire fees and prize monies
Envoygate (Installations); Richvale (TC3361)
CRC v Colaingrove, Upper Tribunal (Tax and Chancery Chamber)
A discretionary trust owns a property that is let out and on which the option to tax has been exercised. The trustees are considering whether to transfer the property to a beneficiary
Sales by reps cannot be used to recover input tax
R v Pershad, Court of Appeal
Award Frames International Ltd (TC3365)
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