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Issue : Vol 190, Issue 4858
27 Sep 2022
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IN THIS ISSUE
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2
Inadequate information to displace tax assessments
A Calcutt (
TC8582
)
HMRC’s conduct had not been unreasonable
R Islam (
TC8580
)
Victory on costs is bitter sweet
GC Field & Son Ltd (
TC8583
)
No remittances arose from indemnity transactions
R Sehgal and another (
TC8581
)
Was assessment out of time under 12-month rule?
Nottingham Forest Football Club Ltd (
TC8577
)
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Tax Tip: Commuting costs
Readers’ forum: Will corporation tax be due on loan?
Readers’ forum: Is there a duty on a practitioner to advise to make a disclosure?
Readers’ forum: Apportioning costs of football event for staff
Readers’ forum: Does new cricket pavilion create a VAT problem?
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NEWS
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CASES
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Professional fees are connected to share sale
Evidence did not support additional costs
Special reduction applies to penalties
Input tax disallowed due to inadequate evidence
Main purpose was to obtain an income tax advantage
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Taxpayers nudged on BADR claims
Invest in tax system to boost economic growth, say tax advisers
Professional fees are connected to share sale
Evidence did not support additional costs
Special reduction applies to penalties