CASES

Deathbed IHT scheme succeeded due to HMRC procedural failing.

Baldness in women is not a disability.

Court of Appeal considers validity of automated notices and assessments.

Offshore employment: Bilfinger Salamis UK Ltd v HMRC [2024] UKFTT 736 (TC) (16 August) concerns the so-called host employer rules which apply where the personal services of individuals employed by a foreign employer are made...

Multiple dwellings relief appeal allowed.

Deathbed IHT scheme succeeded due to HMRC procedural failing.

Baldness in women is not a disability.

Court of Appeal considers validity of automated notices and assessments.

Advisers procedural errors on IR35: Cranham Sports LLP v HMRC [2024] UKUT 209 (TCC) (1 August 2024) relates to an IR35 dispute but the real interest in this case is procedural. The tennis commentator Barry Cowan provided his services to Sky TV...

CA holds that discretionary payments to LLP members were taxable as miscellaneous income.