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Issue : Vol 184, Issue 4717
21 Oct 2019
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IN THIS ISSUE
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of
2
Eligibility of a cricket club for zero rating on construction of a pavilion
Eynsham Cricket Club v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 October 2019 ...
Application that arrangements were notifiable under DOTAS
CRC v EDF Tax (in creditors’ voluntary liquidation) (TC7381) ...
Penalties for late filed corporation tax returns
Tillzane Scaffolding Ltd (
TC7369
)
Application to make a late appeal
D Modi (
TC7393
)
Writing down allowances on market value
Inmarsat Global Ltd (TC7351) ...
Misleading information from HMRC
C Shenstone; G White; H White (TC7378) ...
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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
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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
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Suppressed sales resulted in a personal liability notice
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