CASES

Disclosure of appeal documents to third party

Our pick of this week's cases   In Aria Technology v HMRC [2018] UKUT 111 (10 April 2018), the UT denied the appellant its application for non-disclosure of the appeal document to a third party. Aria had appealed to the UT against a decision of...

Had there been a wilful failure to deduct under PAYE?

Identifying the employer

Rental income and the free movement of capital

Did the higher rate of SDLT apply?

Unallowable debits under loan relationships

IR35 and employment status

Were acquisition expenses deductible?