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Issue : Vol 184, Issue 4707

Issue : Vol 184, Issue 4707

5 Aug 2019
IN THIS ISSUE
Disguised remuneration scheme under the spotlight premium icon
HMRC has added Spotlight 53 to the list of schemes under investigation concerning disguised remuneration schemes involving the use of capital advances and offshore joint or mutual share ownership...
6 August 2019
Use of diesel in private pleasure craft premium icon
 HMRC is consulting on how it intends to comply with the decision of the Court of Justice of the EC in European Commission v UK (C-503/17) requiring private pleasure craft to use duty-paid white...
6 August 2019
Lack of awareness of need to file a self-assessment return premium icon
T Mahood (TC7188) 
5 August 2019
Payroll services provided by a charity to disabled people premium icon
Cheshire Centre for Independent Living (TC7182)
5 August 2019
Relevance of HMRC's conduct before lodging an appeal premium icon
Distinctive Care v CRC, Court of Appeal, 13 June 2019 ...
5 August 2019
Input tax on purchase of SFP units is deductible premium icon
 CRC v Frank A Smart & Son Ltd, Supreme Court, 29 July 2019
5 August 2019
Permission to make late appeal premium icon
Sood (TC7196) 
5 August 2019
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READERS' FORUM premium icon
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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 premium icon
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In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses
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CASES premium icon
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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
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