Market leading insight for tax experts
View online issue

Back to basics: Negligible value claims

© Copyright LexisNexis 2025. All rights reserved.
31 January 2013
Card image Paul Howard
Card image Martin Mann

Negligible value claims is a topic of interest to both individuals and corporates. Paul Howard and Martin Mann provide your refresher guide to the rules.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
B D’Angelin v HMRC
9 July 2025
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2025 LexisNexis
Top