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RELIEFS


Business investment relief withdrawn due to director’s loan account.
Follower notices and penalties: R Baker v HMRC [2024] UKFTT 126 (TC) (6 February 2024) is the second case in which the tribunal has allowed appeals against penalties under the follower notice regime arising from the taxpayer participating in a scheme...
Tensions between transparency and privacy and some recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).
The current consultation into the R&D tax credits system provides an opportunity for the government to initiate improvements to encourage investment, writes Penny Simmons (Pinsent Masons).
In our continuing series, Heather Self examines some of the tax issues that make the headlines of the national press. This week, she looks at the cost of tax reliefs.
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