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This week's opinion: 16 May 2024
All HMRC employees are not the same
13 May 2024 / Andrew Hubbard
Upper Tribunal in RALC Consulting Ltd premium icon
Climbing mount improbable
13 May 2024 / Dave Chaplin
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd premium icon
Under the disguise
13 May 2024 / Richard Philson, Craig Aspinall
Reflections on demergers premium icon
Reflections on demergers
13 May 2024 / Craig Simpson
VAT groups and time of supply premium icon
Be Prudent[ial]…
13 May 2024 / Fabian Barth, James Hurst
Q&A: HMRC loses inward processing tribunal case premium icon
Ian Worth discusses how HMRC lost the inward processing tribunal case.
13 May 2024 / Ian Worth
This week's opinion: 9 May 2024
Debate about tax issues must be civil
07 May 2024 / Andrew Hubbard
Paul Brown v CIR: discussing collective knowledge premium icon
Collective knowledge
06 May 2024 / Mike Warburton
A locker is a permanent establishment in Germany premium icon
Not just a locker
06 May 2024 / Lars Junkers
What happens when GP practices merge premium icon
What happens when…
06 May 2024
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
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