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This week's opinion: 16 May 2024
All HMRC employees are not the same
Upper Tribunal in RALC Consulting Ltd
Climbing mount improbable
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Under the disguise
Reflections on demergers
Reflections on demergers
VAT groups and time of supply
Be Prudent[ial]…
Q&A: HMRC loses inward processing tribunal case
Ian Worth discusses how HMRC lost the inward processing tribunal case.
This week's opinion: 9 May 2024
Debate about tax issues
must be civil
Paul Brown v CIR: discussing collective knowledge
Collective knowledge
A locker is a permanent establishment in Germany
Not just a locker
What happens when GP practices merge
What happens when…
Research and development claim or creative relief claim: is it time to switch?
Time to switch?
Can technology revolutionise accountancy?
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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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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
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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
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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system