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Issue: Vol 176, Issue 4514
18 Aug 2015
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IN THIS ISSUE
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This week's opinion
The value of continuing consultations.
Financial effect not a factor
CRC v J P Whitter (Water Well Engineers) Ltd, Upper Tribunal (Tax and Chancery Chamber), 13 July 2015
Exclusive occupation
Kati Zombory-Moldovan trading as Craft Carnival (TC4428)
No penalties before incorporation
C Fulbrook as agent for AEI Group Ltd and AEI Group Ltd (TC4483)
Special relief agreed
J Clark (TC4509)
Too late to claim
R Ames (TC4523)
Action points, issue 4514
Put your client admin into motion.
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed