Tax Insight

Topics include changes to tax regulations, dealing with HMRC enquiries and the latest consultations.

Helping to make trusts less of a burden

30.04.13

CCH is launching a new service to assist practitioners in dealing with their trust clients. Read how the service is designed to help you and your clients.

CCH Consultancy

Are dividends liable to PAYE?

16.04.13

PA Holdings Ltd has withdrawn its appeal to the Supreme Court. This means the Court of Appeal decision of 30 November 2011 stands which may have far reaching consequences depending on how this is implemented by HMRC.

David Woolley: Tax Consultant, CCH Tax Advice Lines

Case Report: Vehicle Control Services Ltd v Revenue and Customs Commissioners [2013] EWCA Civ 186.

26.03.13

Court of Appeal (Civil Division) Judgment given on 13 March 2013

Stan Dencher, Senior Tax Writer, CCH

Case Report: British Association of Leisure Parks, Piers & Attractions Ltd v Revenue and Customs Commissioners [2013] UKUT 130 (TCC)

26.03.13

Upper Tribunal (Tax and Chancery Chamber) Decision released 12 March 2013

Stan Dencher, Senior Tax Writer, CCH

Case Report: Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd) [2013] UKSC 15

26.03.13

Supreme Court. Judgment given on 13 March 2013.

Stan Dencher, Senior Tax Writer, CCH

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