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Issue : Vol 187, Issue 4793
24 May 2021
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IN THIS ISSUE
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of
2
Deduction for refurbishment costs reduced
B Iginla (
TC8081
)
Bedroom is not suitable for use as a single dwelling
P and J Wilkinson (
TC8059
)
Input tax claim denied
Endeavour Strategic Developments LLP (
TC8076
)
No record of department’s letter about the high income child benefit charge
A Turley (
TC8104
)
Pre-trading activities are not a business
J Wardle (
TC8105
)
Payments were taxable income not gifts
S Mullins (
TC8112
)
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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
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In brief: 16 May 2024
PAYE receipts surge in 2023-24
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Tax policy can help deliver net zero emissions
Voluntary office-holders' expenses
DEADLINE DATES
Deadline dates for June 2024
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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