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Harvey’s Jersey Cream Ltd (TC3045)

13 Jan 2014
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Enterprise investment scheme relief is important and valuable. The relief can be lost by the investing taxpayer if the recipient company does not “employ” the funds within the specified period of time

14 May 2013
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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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In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses
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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
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