CASES

‘Best judgment’ assessment

R&D expenditure not subsidised by clients

Animation company fails to secure EIS relief for follow-on funding

Employment taxes and NICs

Provision of boathouse under licence not within sporting exemption

Permission refused for late appeal

PensionsFixed protection 2012 was a valuable right which allowed taxpayers to retain their lifetime allowance at 2012 rates rather than be subject to reductions in the limit in subsequent years. In The executors of D Harrison (deceased) and another...

Interest paid by UK resident borrower on recurring loans is UK source yearly interest

IR35 and TV presenter

Supply of consultants by umbrella company was not exempt medical care