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Issue: Vol 176, Issue 4519

Issue: Vol 176, Issue 4519

22 Sep 2015

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IN THIS ISSUE

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Comments sought on HMRC guidance notes.

UK research and development scheme claims rise.

D Owen, A Owen (TC4469)

Mr and Mrs Fountain (TC4596)

Massey and another trading as Hilden Park Partnership; Hilden Park LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 July 2015

P Degorce v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 August 2015

Island Contract Management (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 August 2015

B Patel (TC4617)

Put your client admin into motion.

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READERS' FORUM premium icon

Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

Third slide

Deadline dates for November 2025

CASES

Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

MOST POPULAR

In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence

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