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Investigations
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Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Under the disguise
Readers’ forum: Getting HMRC to repay tax wrongly deducted
No job, no tax?
HMRC’s increased tax investigation activity
Knock knock … who’s there?
Readers’ forum: Should I apply to HMRC for a closure notice?
To close or not?
Decoding R&D submissions: how to make a successful claim
Decoding R&D submissions
HMRC’s new data collection powers
Enhanced powers
Autumn statement 2023: IR35 off-set rule
Correcting the balance
Readers’ forum: Why wouldn’t HMRC code out underpayment
PAYE underpayment
Readers’ forum: Will the spotlight be on me?
Spotlight 63 dilemma
Learning from the R&D tax relief enquiry process
Paving the way
HMRC’s wide scoped business and corporate enquiries
Probing questions
R&D enquiries – Where are we going?
Where are we going?
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READERS'
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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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In brief: 16 May 2024
PAYE receipts surge in 2023-24
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Voluntary office-holders' expenses
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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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Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers