Issue : Vol 183, Issue 4684

The Chartered Institute of Taxation is appealing to the government to consider simplifying the planned structures and buildings allowance (SBA).Announced by the chancellor in the 2018 Budget, the...

Royal assent; Employee Bulletin; Loan charge; Inheritance tax; Contracting out; VAT

Darren Vaughan (TC6910)

DCM (Optical Holdings) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 December 2018...

CRC v Tesco Freetime and Tesco plc, Upper Tribunal (Tax and Chancery Chamber), 24 January 2019...

S May and another (TC6928)

D Smith (TC6936)

HMRC v Curzon Capital Ltd (TC6949)