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Issue : Vol 195, Issue 4970

Issue : Vol 195, Issue 4970

30 Jan 2025
IN THIS ISSUE
Movers and Shakers: 30 January 2025
The latest appointments this month.
27 January 2025
In brief: 30 January 2025 premium icon
Budget charter The final version of the charter for budget responsibility has been published. It sets out a new fiscal framework, as announced at autumn Budget...
27 January 2025
Host employer provision and control test premium icon
Odfjell Technology (UK) Ltd (TC9400)
27 January 2025
Hypothetical contract indicated employment relationship premium icon
Bryan Robson Ltd (TC9408)
27 January 2025
No appealable decision premium icon
S Yaxley (TC9405)
27 January 2025
Protein drink was not a sports drink premium icon
Global by Nature Ltd (TC9396)
27 January 2025
Redress payments were for the purposes of trade premium icon
ScottishPower Ltd and others v CRC, Court of Appeal, 17 January 2025...
27 January 2025
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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