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25 Jul 2016, 10:04 am by Jack Kennedy
Putting this all together, the claimants could recover the extra £25 from HMRC for accounting periods that fell outside the dead period. [read post]
10 Jun 2010, 8:56 am by INFORRM
In the Court of Appeal, the Claimant argued that the Judge was wrong in law and/or exercised his discretion in a way which fell outside the ambit within which a reasonable disagreement is possible. [read post]
20 Oct 2016, 6:09 am by Dan Tench
Mr Justice Sales held that there was “a rational connection between the function of HMRC to collect tax in an efficient and cost-effective way and the disclosures made by Mr Hartnett in the course of the briefing” which fell within “lawful parameters“. [read post]
26 May 2021, 3:03 am by CMS
In this post, Marcus Barclay, Ashley Damiral, Will Charnock and James Barbour, who all work within the Real Estate team at CMS, comment on the decision handed down by the UK Supreme Court in the matter of Hurstwood Properties (A) Ltd and others v Rossendale Borough Council and another [2021] UKSC 16, which concerns liability for non-domestic rates for unoccupied properties leased to special purchase vehicles. [read post]