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Issue : Vol 185, Issue 4735

Issue : Vol 185, Issue 4735

9 Mar 2020
IN THIS ISSUE
In brief: 12 March 2020 premium icon
Finance BillThe Finance Bill will be published on 19 March 2020. tinyurl.com/hcws122Official interest rateThe Taxes (Interest Rate) (Amendment) Regulations SI 2020/194 reduce the official rate of...
9 March 2020
Presence of mutuality of obligation premium icon
Red, White and Green Ltd (TC7603)
6 March 2020
Application of VAT second-hand margin scheme to repossessed vehicles premium icon
Volkswagen Financial Services (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 February 2020...
6 March 2020
Allocation of profits under the mixed partnership rules premium icon
Walewski (TC7554)
6 March 2020
HMRC’s powers of enquiry into self-assessment returns premium icon
C Grinyer (TC7560)
6 March 2020
VAT treatment of overstated zero-rated sales premium icon
2 Strand Road Ltd (trading as ‘Hillbillys Fried Chicken’) (TC7537)...
6 March 2020
Lack of evidence of taxable income premium icon
S McMillan (TC7595)
6 March 2020
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15
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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
DEADLINE DATES
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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