Reduction in consideration
Was a partner payment notice valid?
This week we look back at the tax cases reported during the last quarter and give our pick of five that caught our eye.
Discovery and the hypothetical officer
Partner’s return inconsistent with partnerships’ return
Partial exemption and rounding up
Deemed supply on cessation of activity
Closure notice and notice under FA 1998 Sch 18 para 34(2A)
Reasonable excuse for late payment
Payments received by footballers on a transfer between clubs