Since 1927 the leading authority on tax law, practice and administration

Peter Mason

Peter Mason is a partner and barrister in the newly formed Rosetta Tax LLP where he assists taxpayers with resolution of tax disputes and is now dealing with their first tax penalty appeal under TMA 1970, s 100. He can be contacted by email and on 0203 5877802.

ARTICLES

A recent decision of the Upper Tribunal considers the nature of a transfer of a going concern.

HMRC, tax practitioners and the courts can be educated by the Hok case

Can input VAT be recovered prior to the making of taxable supplies? PETER MASON explains recent changes in the ECJ’s approach

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Tax tip: VAT on a supplier invoice Readers’ forum: Mitigating tax on death Readers’ forum: From the frying pan into the fire? Readers’ forum: Do separate payments prevent a VAT registration problem? Readers’ forum: Should French-based chef charge VAT on services?

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NEWS

In brief: 25 April 2024 New VAT relief proposed for business charitable donations Statutory due diligence to tackle non-compliant umbrella companies VAT treatment of private hire vehicles under consultation Forty-five strong specialist team targets IR35 cases

Third slide

Deadline dates for May 2024

CASES

RALC Consulting IR35 case returns to the First-tier Tribunal High Court would have allowed rectification Satisfaction of a debt does not constitute recovery Taxpayer sold house to pay disputed tax Sports nutrition bars do not qualify for zero rating

MOST POPULAR

This week's opinion: 25 April 2024 Time to get involved in MTD testing HMRC resources used to fight HICBC penalties 180 degree turn: Northumbria Healthcare NHS Foundation Trust Furnished holiday letting rules after the 2024 Budget

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