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CTA 2009
BlueCrest Capital v HMRC
A real headache
Upper Tribunal decision in M Group: Not what we hoped for
Not what we hoped for
Loans and the unallowable purpose rule
Expansive approach
IR35 investigations
Some additional points…
Transfer pricing, permanent establishment and diverted profits tax consultation
Government consults
Any sympathy?
The employee of a bank has a mortgage from his employer to assist in the purchase of buy-to-let properties, but P11D forms show that a large benefit in kind has accrued. Can this be set against the rental liability?
Revamp for loan relationships rules
Comments on draft legislation wanted by 17 September
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
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DEADLINE DATES
Deadline dates for June 2024
CASES
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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