CASES

Transfer of business: In 2 Green Smile v HMRC [2023] UKFTT 15 (TC) (20 December 2022), the issue was the timing of the transfer of business from a partnership to a company. The date was important both for determining who was responsible for tax on...

Payments under ‘dividend replacement scheme’ were distributions

Partnership profit dispute referral timed out and invalid

NIC personal liability notice upheld

Umbrella company did not supply exempt medical care

HMRC is entitled to withhold information that is no longer confidential

FTT considers costs application

Strict compliance obligations of inward processing relief confirmed

CA confirms that child benefit charge assessment invalid

Domicile status procedure: E Embericos v HMRC [2022] UKFTT 464 (TC) (7 December 2022), may seem familiar to readers, as this is another skirmish in the long drawn-out procedural argument about the taxpayer’s domicile position. You may recall that...