CASES

In Graham Usher & Martin Perkins, executors of Terence Guy deceased v HMRC [2016] UKFTT 50 (29 January 2016), the FTT reduced a penalty for failure to report taxable income to nil. Terence Guy had died on 15 October 2012 and his executors had filed a...

Payment on transfer of employee

Payment by a shareholder to his company

Intention to make taxable supplies

The ‘Lennartz mechanism’ and buildings

Supplies between associated companies

Preliminary issues relating to COP9 enquiry

Inaccuracy penalties

One business carried out by two companies?

Film partnerships and partners’ losses