Hello
We have a nice short newswire this time with some interesting case decisions for SME advisers.
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Hello
We have a nice short newswire this time with some interesting case decisions for SME advisers.
Hello
This time we feature another IHT Business Property relief case. Although only a FTT decision, this one features an interest in a partnership that ran multiple holiday cottages, and certainly builds on previous decisions in this area.
Hello
We were thinking that if you are still in the office reading this and not on holiday that either you need some light reading or that things are so quiet that you might be able to cope with some of the more complicated new tax rules...
Hello
This time we have a bit of a mix: some topical cases, updates on land and property, loan relationships and VAT.
In Davinder Heaven v HMRC [2017] TC05992 a lack of suitable evidence resulted in penalties for deliberate error for omissions from a tax return for a stressed lawyer.
In Gareth Clark v HMRC [2017] TC5856 the First Tier Tax Tribunal (FTT) extended the scope of discovery assessments. The case concerned a pensions unauthorised payment charge. The decision was confirmed by the Court of Appeal in February 2020.
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