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Tax Cases

Tax-saving and planning strategies based on the most important tax cases

A Tips & Advice Special Report about...

In a nutshell

The aim of this Special Report is simple – to ensure you’re fully up to date with the latest and most important tax cases.

In detail

As everyone involved in tax knows, having up to date knowledge of the latest cases is critical for effective tax planning and saving, otherwise you risk falling foul of HMRC and paying more tax than is necessary, or worse, being on the receiving end of enforcement action.

But who has the time to trawl through endless online case reports? That’s where this book comes into play. Spread across easy to navigate sections our expert editors provide a succinct overview of the latest and most important tax cases and the key learning points, so you can rest assured you’re always fully informed.

We've created this Tips & Advice Special Report especially for... 

All businesses and individual taxpayers

  • that need to have an understanding of the latest tax cases, plus their advisors.

In this Tips & Advice Special Report you'll read about...


Part 1 – Income tax

1. Income tax relief for investment losses

2. Property was not acquired with intention to trade

3. One-off transaction was not a trading venture

4. Damaged assets: work classed as capital

5. Damaged assets: work classed as revenue

6. Duality of purpose and trading expenses

7. The cash equivalent of in-house benefits in kind

8. Deductions from employment income

9. Partnership income: member or employee

10. Family companies and the settlements legislation

11. Seed EIS minimum investment level

12. Losses: trading on a commercial basis

13. Loss relief for farming businesses

Part 2 – Capital gains tax

1. PRR and the period of ownership

2. PRR and a short period of occupation

3. Incorporation relief and property letting

4. BADR on land sold separately to business

5. BADR: disposal was part of the business

6. BADR on company shares

7. CGT rollover relief

8. EIS CGT disposal relief

Part 3 – Corporation tax

1. Void company purchase of own shares

2. Benefit to the company trade requirement

3. HMRC determination following poor record keeping

4. Corporate residence

Part 4 – Employment status and IR35

1. Employment status: “contract for services or “contract of service”?

2. IR35: mutuality of obligation

3. IR35: control lay with engager

4. IR35: control lay with service provider

Part 5 – Inheritance tax

1. BPR applied to caravan site

2. BPR denied for holiday letting business

3. APR and BPR claim successful

4. APR on a house and barn

Part 6 – VAT

1. Zero rate VAT: penalty and reasonable excuse

2. Transfer of a going concern

Part 7 – Tax administration

1. Estoppel by convention

2. Reasonable excuse and late filing

3. HMRC’s discretionary powers

4. Failed tax scheme: follower notices

5. Discovery assessments: validity and staleness

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