James Bullock looks at the activist group's failed attempt to challenge HMRC
Application to pay backdated class 2 NICs
UK/Ireland DTA
Property let to tenants: whether a business
Loss claim: whether loan stock was a relevant discounted security
Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling
Ramsay is alive and well, writes Paul Davison
HMRC published new guidance on 8 May to help taxpayers decide whether they are resident in the UK.
HMRC has designated the London-based ICAP Securities & Derivatives Exchange (ISDX) as a recognised stock exchange under ITA 2007 s 1005(1)(b), and as a recognised stock exchange for inheritance tax purposes, with effect from 25 April 2013.
SI 2013/1111, SI 2013/1114 and SI 2013/1117