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Issue : Vol 183, Issue 4696
20 May 2019
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IN THIS ISSUE
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2
Data protection
HMRC’s privacy notice has been updated with references to the department’s appropriate policy document outlining how it processes special categories of sensitive personal information,...
Failure to report non-resident return for property sale
R and R Kirsopp (
TC7064
)
Failure to notify liability to register
S A Chaudry (
TC7050
)
Reasonable excuse for failing to comply with APNs
ASE plc (
TC7067
)
Return issued to collect PAYE underpayment
Hurst (
TC7125
)
Treatment of accounting debits arising under IFRS 2
CRC v NCL Investments Ltd; Smith & Williamson Corporate Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 8 April 2019...
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Tax tip: UK employees who leave the UK and work overseas
Readers’ forum: Most efficient way to make a gift and protect son’s assets
Readers’ forum: Would capital receipt be subject to CGT?
Readers’ forum: Is it too late to put deposit in joint names?
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NEWS
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Guidance published on catching up with digital records
No side hustle tax has been introduced, says HMRC
Slight increase in trusts filing returns
Little joy for Scottish income taxpayers
In brief: 12 December 2024
DEADLINE DATES
Deadline dates for January 2025
CASES
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HMRC’s behaviour was reasonable
Understandable confusion not helped by HMRC
Too late to provide new evidence
Burden of proof rests mainly with HMRC
Expenditure was neither subsidised nor contracted out
MOST POPULAR
This week's opinion: 12 December 2024
Guidance published on catching up with digital records
No side hustle tax has been introduced, says HMRC
Slight increase in trusts filing returns
Little joy for Scottish income taxpayers