CASES

Late claim for non-trading loan relationship deficit fails

Insurance premium rebates were not taxable receipts

VAT on goods supplied with a new care home

Disclosure of documents in appealTaxpayer confidentiality is at the heart of the tax system. So what happens where a tax dispute with HMRC involves two individuals and the matter cant be resolved without some sharing of personal tax...

Should transfer pricing adjustments be charged to CT or DPT?

Transfer of assets abroad

APNs: Court of Appeal agrees that a PAYE determination is disputed tax

Political donations and IHTA Banks v HMRC [2021] EWCA Civ 1439 (6 October 2021) is the latest attempt by Arron Banks to obtain IHT relief on his donations to UKIP. Like the previous attempts, this one failed but the decision is not without...

Wholly and exclusively incurred trading expensesIn D Cation v HMRC [2021] UKFTT 311 (TC) (4 September 2021), the FTT dismissed the taxpayers appeal finding that a statement in HMRCs Business Income Manual (If you identify a...

Deliberate behaviour