CASES

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.

Fund management exemption.

Mobile phone plan bundles.

Court of Appeal rules that automated notices are valid: In PMarano v HMRC [2024] EWCA Civ 876 (26 July), the CA dismissed the taxpayers appeal that the UT erred in holding that FA 2020 s 103 rendered it unnecessary for HMRC to prove the...

Supreme Court finds advisers’ fees were capital in nature.

CA holds that stapled entity not entitled to double tax relief.

UT overturns FTT finding of deliberate behaviour as error of law.