Issue : Vol 193, Issue 4934

A series of ‘listening events’ is being held between 13 and 31 May 2024 to enable the government to hear views on the proposed reform of the non-domiciled individuals tax regime announced...

Employees who take up their employer’s offer of hybrid working will continue to have the office as their permanent workplace.In new guidance, HMRC states that, as a result, journeys made from...

Business-to-business (B2B) wholesale supplies are within the scope of the tour operators’ margin scheme (TOMS) and by concession tour operators may opt B2B wholesale supplies out of the TOMS,...

HMRC has published Pensions Schemes Newsletter 159. It includes articles on:Lifetime allowance (LTA) abolition – HMRC has clarified the tax treatment of benefits to which an individual became...

HMRC has published Spotlight 64 warning that it is aware of some umbrella companies that use employment and recruitment agencies to promote their tax avoidance schemes.These schemes are targeted at...

The Chartered Institute of Taxation and Association of Taxation Technicians have published seven ‘principles of tax digitalisation’ which they recommend should be a benchmark against which...

M and D Michael (TC9130)

Lynx Forecourt Ltd (TC9124) 

S Herrmann (TC9132)

R Sehgal; S Mehan v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2024...

BlackRock Holdco 5 LLC v CRC, Court of Appeal, 11 April 2024