CASES

Application of the IR35 rules

Interaction of tax avoidance scheme and corporate lawThe case ofChalcot Training Ltd v (1) Stoneman (2) HMRC[2021] EWCA Civ 795 (27 May 2021) arose out of a tax-avoidance E shares scheme, but this judgment considers the...

Bespoke retail scheme did not require a provision for a closing stock adjustment

Unamortised revenue expenditure allowed on sale of asset

Was information requested in Sch 36 notice ‘reasonably required’?

Let property does not create VAT fixed establishment

Lump sum payments for pension agreement are taxable earnings

Discovery can only be made onceS Kelly v HMRC [2021] UKFTT 162 (TC) (18 May 2021) raises a small, but important, point in the much-disputed area of discovery. HMRC raised discovery assessments on the taxpayer for tax due on the benefit of a company...

Challenge to Brexit withdrawal of ‘tax free shopping’ rejected by Court of Appeal

Oil and mining holding company management charges