In Knight and Knight v HMRC [2016] TC05544 incorrect calculation of foreign gains under the LDF led to a discovery assessment and enhanced tax penalties.
In Knight and Knight v HMRC [2016] TC05544 incorrect calculation of foreign gains under the LDF led to a discovery assessment and enhanced tax penalties.
What a year 2016 has been in the world of UK tax. Here is our run down of the top 10 developments and events.
In The Crown and Cushion Hotel v HMRC [2016] TC05492 the First Tier Tribunal (FTT) allowed a deduction for corporation tax for payments made sponsoring the director's daughter’s motor sports activities.
HMRC have issued their Agent Update for December 2016 / January 2017: we have summarised the key content for you with links to our detailed guidance on the topics covered.
In Gas Recovery and Recycle Ltd v HMRC [2016] TC05473 the First Tier Tribunal (FTT) despite making a different interpretation of the rules to HMRC denied a claim for R&D relief: expenditure was not paid for until after the claim was made.
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