In Stephen Reneaux and Lynne Reneaux-Smith v HMRC [2019] TC7441, a claim for Entrepreneur’s Relief under the associated disposal rules failed. There had been a partnership, however it was not engaged in any trade.
In Stephen Reneaux and Lynne Reneaux-Smith v HMRC [2019] TC7441, a claim for Entrepreneur’s Relief under the associated disposal rules failed. There had been a partnership, however it was not engaged in any trade.
In Eynsham Cricket Club v HMRC [2019] UKUT 0286, the Upper Tribunal (UT) found that although it was registered as a Community Amateur Sports Club (CASC) it was not a charity and so its sports pavilion could not be zero-rated.
The prime minister has announced to the Confederation of British Industry (CBI) that if re-elected, the Conservative Party will back down from its pre-election pledge to reduce corporation tax. This means that the 19% rate is likely to remain for 2020.
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We are celebrating the lack of a budget (the budget being postponed until after the general election) by revisiting some of our most popular guides including company cars, vans and employee benefits.
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We have updated several key guides for landlords and property owners this time and there are a couple of Private Residence relief (PRR) cases to report which may be of interest to advisers and potential property buyers.
The Financial Secretary to the Treasury, Jesse Norman, has written to Sir Amyas Morse asking him to send his report on the loan charge review to the new government after the general election.
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