- Assessments upheld despite lack of evidence
- CIOT suggests review of how private residence relief is used
- Amendment to contract held to be disposal of original right
- FTT refuses to issue closure notices
- HMRC completes review of child benefit charge penalties
PAYE and employment
- HMRC withdraws appeal in lifetime allowance case
- FTT rules against SDLT annuity arrangement
- CIOT responds to R&D tax relief consultation
- UT overturns FTT decision on company residence
- Better late than never
By necessity, this briefing can only provide a short overview and it is essential to seek professional advice before applying the contents of this article. This briefing does not constitute advice nor a recommendation relating to the acquisition or disposal of investments. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this publication. Details correct at time of writing.
This article was previously published on www.smithandwilliamson.com prior to the launch of Evelyn Partners.