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Will Heard

ARTICLES

WILL HEARD BA surveys the Inland Revenue's investigations results from 1991 to 2001

WILL HEARD BA, tax investigations consultant, reports on the Central Law Training conference Tax Fraud in 2001

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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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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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