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Issue : Vol 187, Issue 4785

Issue : Vol 187, Issue 4785

23 Mar 2021
IN THIS ISSUE
Underground storage cavities are not plant premium icon
Cheshire Cavity Storage 1 Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 March 2021...
23 March 2021
Viewed objectively the main house and annexe were a single dwelling premium icon
A and T Doe (TC8003)

23 March 2021
Input tax claimed on a property owned by a separate company premium icon
Knightsbridge Accountants Ltd (TC8026)
23 March 2021
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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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Late payment penalties toughened Call for proposals on how to simplify the UK VAT system In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records
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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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Late payment penalties toughened Call for proposals on how to simplify the UK VAT system Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd
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