CASES

‘Fishing expedition’ not allowed

Land remediation reliefCompanies which clear contaminated land are, subject to stringent conditions, entitled to an enhanced corporation tax deduction for the costs incurred. One of those conditions is that the contamination was caused by something...

First reported decision on the salaried members rules

Market value of gifted shares

Care home valuations: transferable goodwill?

IR35 applied

Meeting notes and burden of proof

Taxpayer consent to proceed without his attendance

Debt transfer notice can be issued to a former director of managed service company

Company filing returns early had reasonable excuse