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Issue : Vol 183, Issue 4701
24 Jun 2019
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IN THIS ISSUE
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2
Central management and control of companies
Development Securities and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 June 2019...
Business premises renovation allowance claim
London Luton Hotel BPRA Property Fund LLP (
TC7059
)
Burden of proof in penalty cases
C Platt (
TC7131
)
Link between costs of producing shows and catering and ice cream sales
Royal Opera House Covent Garden Foundation (
TC7157
)
Staleness of discovery assessment
K Hunter (
TC7140
)
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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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NEWS
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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
Deadline dates for June 2024
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
MOST POPULAR
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