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Business

Shedding light on the workings of the restriction for sideways relief of farming losses

The tax treatment of a non-returnable deductible agreement fee

The impact of a vendor’s lack of capital allowance claim on a property conversion

E Blaney (TC4103)

How to challenge fines for late submission of PAYE and CIS returns

Careless error penalties: their application and consequences

Is the value of shares in a subsidiary eligible for business property relief?

Ascertaining capital allowances pooling requirements on a building to be sold

Tread carefully when buying commercial property

A man who pretended to be a solicitor in an attempt to get a sizable debt quashed for another taxpayer has been jailed for 22 months.

Unemployed Nicholas Moss, who pretended to work for a London-based law group, forged a court document that purported to come from a High Court judge cancelling £19,000 in arrears to HMRC.

He also represented his ‘client’ at Willesden County Court, where a judgment was awarded in favour of the Revenue for the tax debt.

Issue 18 in summary

Thames Valley Payroll Ltd (TC4063)

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