Issue : Vol 193, Issue 4922

HMRC has decided not to appeal against last November’s First-tier Tribunal decision in Atholl House (TC9026) involving presenter Kaye Adams. The tribunal found the IR35 legislation did not apply...

A technical consultation setting out the mechanism by which HMRC will be able to account for taxes already paid by individuals and their intermediary on income received from off-payroll working when...

The amount of investment in venture capital trusts (VCTs) on which income tax relief is claimed grew in 2021-22, reflecting the increase in funds raised by such trusts in that tax year, according to...

Trustees of the Peter Buckley Settlement (TC9022)...

S Patwary (TC9035)

The King (on the application of A Bale) v CRC, King's Bench Division, 15 December 2023)...

K Pitt v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2024...

Realreed Ltd (TC9013)