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Issue : Vol 188, Issue 4800

Issue : Vol 188, Issue 4800

12 Jul 2021

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IN THIS ISSUE

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K Fiander and S Brower v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 July 2021...

Dr P Sheth v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 July 2021...

Northern Gas Networks Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 July 2021...

Gearslutz.com Limited and J Standen (TC8119)

Blaenau Bach Farm (TC8134)

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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

Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

Third slide

Deadline dates for June 2024

CASES

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

MOST POPULAR

Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

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