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Here are the tax cases reviewed in this month's newsletter:
- Company Director Had No Obligation To Submit A Tax Return
- No Reasonable Grounds For HMRC Not To Issue Closure Notice Following A Three-year Enquiry
- Penalties: Period For Making Accelerated Partner Payments Had Not Ended
- HMRC Did Not Correctly Challenge Taxpayer’s Self-Assessment
- Company Payments To Trust For Employees Were Taxable Emoluments Or Earnings
- Expenditure On Rights To Income From Films Was Capital
- Accounting Debits On Grant Of Share Options Under IFRS2 Were Deductible
CAPITAL GAINS TAX
- HMRC Had Power To Enquire Into Its Own Calculations
- Was The Construction Eligible For Zero-rating As A New Build Residential Property?
- Did A Zero-rating Certificate Take Precedence Over The Actual Liability Of The Supply?