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Issue : Vol 190, Issue 4867

Issue : Vol 190, Issue 4867

24 Nov 2022

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IN THIS ISSUE

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The government has launched a consultation on audio-visual reliefs namely: film tax relief (FTR), animation tax relief (ATR), high-end TV tax relief (HETV tax relief), children’s TV tax relief...

The Autumn Finance Bill 2022 and explanatory notes were published on 22 November 2022. The bill has only 14 pages, 12 clauses and no schedules. It legislates for the key tax changes announced at the...

HMRC has opened the income record viewer, a new service for all agents. This provides access to information available to clients in their personal tax account, but which is not available to agents...

GB Fleet Hire Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 November 2022 ...

Mrs A (TC8640)

Ashtons Legal (a partnership) (TC8641)

D Barrett (TC8642)

CRC v Centrica Overseas Holdings Ltd, Court of Appeal, 18 November 2022

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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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