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Issue : Vol 184, Issue 4709
19 Aug 2019
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IN THIS ISSUE
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Seasonal workers employed for fewer than three months
HMRC has reminded businesses that employ seasonal, temporary staff that, as long as they know their staff will be working for them for fewer than three months, they can postpone the legal duty to...
Application for hearing to be anonymous
JK (
TC7226
)
Loyalty bonus payments are subject to tax
CRC v Hargreaves Lansdown Asset Management Ltd, Upper Tribunal (Tax and Chancery Chamber), 9 August 2019...
Claim for in-house non-legally qualified officer
J Walsh (
TC7178
)
Right to deduct costs of litigation
N Gray (TC7208)...
Taxpayer’s errors were a mix of careless and deliberate
D Scott (
TC7228
)
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READERS'
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Tax tip: Capital goods scheme
Readers’ forum: Should holiday product testing be taxable?
Readers’ forum: Claiming capital allowances on hearing surgery
Readers’ forum: Can intercompany loans be tax neutral?
Readers’ forum: Was writing a novel really a business venture?
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NEWS
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Taxation Awards 2024 – winners
Help test the single trade window
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HMRC's view of football agents’ dual representation contracts clarified
Late payment penalties toughened
DEADLINE DATES
Deadline dates for June 2024
CASES
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Evidence does not support loan write off
Transfer of beneficial interest was a disposal
Upper Tribunal upholds closure notices
Suppressed sales resulted in a personal liability notice
No authority to allow a late claim for EIS income tax relief
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