Two cases on Capital Gains Tax Private Residence Relief (PRR): one where the timely use of a main residence election would have saved the day, and the other where a property did not qualify as a "residence".

Silly VAT facts: Snowballs are cakes, Flapjacks are cakes, Morrison's Blue Berry Muffin, Banana Bread, Ginger Bread and Lemon Drizzle Nak'd bars are confectionary, and not cakes.

In its continuing efforts to clamp down on the practice of “disguised self-employment” HMRC is proposing the introduction of a new quarterly reporting regime for agencies and intermediaries who supply self-employed workers.

The UK's past practice of offering sweetheart tax deals to multinationals may have amounted to illegal state aid. 

In Donald Fitzroy Currie v HMRC [2014] TC 03997 a taxpayer was denied Special relief in respect of his out of time appeal against determinations made by HMRC. The tribunal also established the extent of its powers to decide special relief cases.