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Laura Fallon
Laura Fallon
CTA is a tutor with Tolley
Exam Training and a VAT writer. She
can be contacted on 020 3364 4500 or
technicalqueries@lexisnexis.co.uk Visit: www.
tolley.co.uk/exam-training.
ARTICLES
Providing services abroad: who owes VAT?
Exception to the VAT rule
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Tax tip: NICs
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Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS
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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
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
MOST POPULAR
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