Patmore

TAXtv: Beware Patmore’s can of worms

Lecturer and TAXtv presenter Tim Good warned practitioners this month about unwelcome complications arising from the recent

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HMRC loses husband-and-wife settlements case

The First-Tier tribunal found in favour of a couple who faced tax assessments of nearly £20,000 on dividends that HMRC claimed were paid as part of a settlement under s660a of the Income and Corpor

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