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Issue : Vol 190, Issue 4848
12 Jul 2022
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IN THIS ISSUE
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2
Late filing penalties cancelled
D Russell (
TC8510
)
Arrangements were equivalent to employment contract
Alan Parry Productions Ltd (
TC8519
)
Obtaining evidence from taxpayer based overseas
N Medhurst (
TC8511
)
Deductions for amortisation of goodwill
Beadnall Copley Ltd (
TC8508
)
Sale of land and buildings does not qualify as a TOGC
Haymarket Media Group Ltd (
TC8495
)
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
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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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