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Tax Tip: Commuting costs Readers’ forum: Will corporation tax be due on loan? Readers’ forum: Is there a duty on a practitioner to advise to make a disclosure? Readers’ forum: Apportioning costs of football event for staff Readers’ forum: Does new cricket pavilion create a VAT problem?

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NEWS

In brief: 30 May 2024 Less than a quarter of media firms’ R&D claims go unchallenged New advisory fuel rates from June Sharp rise in HMRC’s use of financial institution notices HMRC standard for agents endorses PCRT

Third slide

Deadline dates for June 2024

CASES

Input tax disallowed due to inadequate evidence Main purpose was to obtain an income tax advantage Car benefits take taxpayer over HICBC threshold Regulation 9 direction may be made Inadequate evidence to support input tax claim

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Input tax disallowed due to inadequate evidence This week's opinion: 30 May 2024 Impact of tertiary VAT legislation Basics of group relief: Part 1 Basic camping pods qualify for capital allowances

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