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".
Let them eat VAT
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.
Employment intermediaries: new quarterly reporting requirement
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.
Illegal state aid? UK sweetheart deals for multi-nationals
The UK's past practice of offering sweetheart tax deals to multinationals may have amounted to illegal state aid.
Special relief: claim fails for unreliable witness
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.
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