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Issue : Vol 184, Issue 4721
18 Nov 2019
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IN THIS ISSUE
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Conforming interpretation of UK law on exit charge
Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 (TC7406) ...
Misunderstanding between zero-rated and exempt sales
Alan and Carolynda MacDonald (
TC7390
)
Attribution of notional capital to permanent establishments
Irish Bank Resolution Corporation Ltd (in special liquidation); Irish Nationwide Building Society v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 October 2019 ...
Taxpayer’s reliance on HMRC’s manuals did not create a legitimate expectation
R (on the application of Aozora GMAC Investment) v CRC, Court of Appeal , 8 October 2019 ...
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