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Issue : Vol 190, Issue 4851
2 Aug 2022
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IN THIS ISSUE
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Government petitioned to increase AMAP rates
A petition has been set up to ask the Treasury to increase the approved mileage allowance payment (AMAP) rates due to increasing fuel prices and concerns that the existing rates do not cover...
No recovery because invoices were not valid
Tower Bridge GP Ltd v CRC,
Court of Appeal
, 18 July 2022
No commercial purpose without tax advantage
CRC v BlackRock Holdco 5 LLC, Upper Tribunal (Tax and Chancery Chamber), 19 July 2022...
First-tier Tribunal failed to consider all the facts
Conservatory Roofing UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 July 2022...
When does ownership of an asset cease?
Altrad Services Ltd; Robert Wiseman and Sons v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2022...
Fishing for information was not permitted
M Jenner (
TC8528
)
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READERS'
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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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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
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
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