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Double whammy
Southern Aerial (Communications) Ltd and the taxpayers, Mr and Mrs Jones, appealed against HMRC’s NIC determinations and...
Great expectations
The acquisition of an asset and its subsequent lease back to the vendor is known as a sale and leaseback (S&L) trans...
Substantive appeal
Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, adventure or con...
