Issue: Vol 174, Issue 4473

Identifying whether a business raising a sales invoice is recharging its own expenses or those of a client

Radical recommendations from the Office of Tax Simplification on relief for termination payments

The Upper Tribunal’s decision in Julian Martin, concerning an employment loss

Highlights from the event held at Baker Tilly’s Bloomsbury offices

Property penalties, Doctored VAT, Big buy-out, Residence and return

Group payments HMRC’s guidance note GPA1 “Application for a group payment arrangement” has been revised to include new telephone numbers. VAT special scheme VAT information sheet 9/14: special...

HMRC have launched what they call a credit card sales campaign. This opportunity gives businesses that accept credit and debit card payments, but that have not declared all their UK tax liabilities,...

HMRC publish a technical consultation

Additions cover PPI misselling interest only

But tax experts blame Revenue’s systems

Stamp duty penalties revised

HMRC are set to launch a test version of their latest web tool for tax advisers, as the department continues to ramp up its digital services. The offering known as agent online self-serve (AOSS) will...

CRC v University of Huddersfield Higher Education Corporation, Upper Tribunal (Tax and Chancery Chamber)

Vaccine Research Limited Partnership and another v CRC, Upper Tribunal (Tax and Chancery Chamber)

CLP Holding Company Ltd v Singh and another, Court of Appeal