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Karl Vernum

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KARL VERNUM explains that the mechanics of the late night working exemption are under scrutiny.

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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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NEWS

Late payment penalties toughened Call for proposals on how to simplify the UK VAT system In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records

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Deadline dates for June 2024

CASES

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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Late payment penalties toughened Call for proposals on how to simplify the UK VAT system Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd

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