Office Servicing Business Is Not a Trade: Executors of K Beresford v HMRC
Sometimes, a property-based setup might look like a trade, but the law sees it differently.
Sometimes, a property-based setup might look like a trade, but the law sees it differently.
On 5 February 2023, HMRC issued a tax filing notice for the year 2021/22, setting
Gifts are a common tool in tax planning. Families often give each other gifts, which
The case in question involves Mr. Afzal Alimahomed, who appealed against a discovery assessment and
The Case of Mr Benoît d’Angelin: A Deep Dive into Business Investment Relief In a
This case concerns an appeal by Mr Peter Marano against tax penalties imposed by HM
This case involves an appeal by Mr Denis Madden against income tax and penalty assessments
This case involves appeals by three individuals – Ismail Miah, Ala Uddin and Abdul Zilal
The recent Upper Tribunal decision in Shinelock Ltd v HMRC [2023] UKUT 00107 (TCC) examines
Creative Sector Tax Reliefs are government incentives designed to support and promote the growth of
This case involves an appeal by HMRC against a decision of the First-tier Tribunal (Tax
The lengthy and complex court case between British Telecommunications plc (BT) and HM Revenue &
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