CASES

Is bicarbonate of soda food?

Claim under share purchase agreement

Invalid discovery assessments 

Were bonds QCBs?       

Were loan notes restricted securities?

Managed service companies and MSC providers

Single or multiple supply?

Is statutory interest yearly interest?

Our pick of this week's cases In HMRC v A V Lomas and others [2017] EWCA Civ 2124 (19 December 2017), the Court of Appeal found that statutory interest was yearly interest for the purpose of ITA 2007 s 874. The administration of Lehman Brothers had...

Income tax losses and corporation tax