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Issue : Vol 191, Issue 4871

Issue : Vol 191, Issue 4871

10 Jan 2023

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IN THIS ISSUE

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D Oakes (TC8637 and TC8646)...

The Borough Council of King’s Lynn and West Norfolk v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022...

G Wagstaff v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022...

Mainpay Ltd v CRC, Court of Appeal, 9 December 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

In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

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

Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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