FOLLOWER-NOTICE

Amortisation of goodwill: Although Armour Veterinary Group Ltd v HMRC [2024] UKFTT 539 (TC) (13 June) is a case about corporation tax relief for the amortisation of goodwill it will be of more interest to partnership practitioners. This is...

Upper Tribunal clarifies application of the follower notice regime.

Oliver Marre

Oliver Marre (5 Stone Buildings) considers two ways in which decisions of the FTT can influence the results of later cases.

Constantine Christofi

Adam Craggs

A detailed guide by Adam Craggs and Constantine Christofi (RPC).

Steven Porter

Sam Wardleworth

Steven Porter and Sam Wardleworth (Pinsent Masons) provide a refresher guide to these ‘game changing’ regimes.

Steven Porter

Sam Wardleworth

Steven Porter and Sam Wardleworth (Pinsent Masons) examine recent cases that suggest a growing reluctance on the part of the courts to declare notices invalid for minor HMRC errors.

Ben Elliott

HMRC’s attempts to reverse the limitations imposed by the Court of Appeal backfired, as Ben Elliott (Pump Court Tax Chambers) explains.

Katherine Forster

Andrew Goldstone

Andrew Goldstone and Katherine Forster (Mishcon de Reya) review recent tax developments affecting private clients.

Geoff Lloyd

Geoff Lloyd (EY) discusses the impact of a second Court of Appeal decision in six months that has overturned follower and accelerated payment notices.