Issue : Vol 187, Issue 4792

HMRC has published new guidance on mini umbrella company fraud.It explains that, while there is no standard mini umbrella company fraud model, they usually involve the creation of multiple limited...

Inheritance taxation can be an important instrument to address inequality, particularly in the current context of persistently high wealth inequality and new pressures on public finances linked to the...

HMRC has launched a call for evidence seeking views on the VAT rules relating to land and property and how they could be simplified.The document summarises some of the complexities in the VAT...

Making tax digitalHMRC has updated Notice 700/22 Making Tax Digital for VAT with new examples of when digital links are required, the end of the soft-landing period for digital links, and the closure...

CRC v Tooth, Supreme Court, 14 May 2021

R Cochrane (TC8078)

G Phillips (TC8074)

Aozora GMAC Investments Ltd (TC8082)

G Lineker and D Bux trading as Gary Lineker Media (TC8084)