Tax

1
Neil Warren examines a case in which the costs of a new racing car engine did not qualify as capital expenditure with VAT flat rate scheme...
New HMRC statistics have revealed the total amount of R&D support claimed increased by 25% to £3.7bn in 2015-16, with 43,000 businesses...
11
Two upper tribunal cases concerning properties purchased off plan concluded that a capital loss wasn’t allowable, but a gain was taxable...
18
If HMRC’s computer issues a notice to file a tax return, does this satisfy the requirement that the notice must be issued “by an officer of...