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Issue : Vol 191, Issue 4877

Issue : Vol 191, Issue 4877

21 Feb 2023
IN THIS ISSUE
Consultation on the additional dwelling supplement launched premium icon
The Scottish government is consulting on proposed changes to the land and buildings transactions tax (LBTT) additional dwelling supplement (ADS).Proposals include: Extending the timeline from 18 to 36...
17 February 2023
Penalty notices and importance of evidence premium icon
N Burley (TC8701)

20 February 2023
No errors were made in relation to class 3 contributions premium icon
S Garwood (TC8710)

17 February 2023
Roof panels provided more than just insulation premium icon
Greenspace v CRC, Court of Appeal, 10 February 2023

17 February 2023
Entitlement to income continues despite assignment premium icon
T Good v CRC, Court of Appeal, 10 February 2023

16 February 2023
Matchmaking services were not consultancy premium icon
CRC v Gray & Farrar International LLP, Court of Appeal,13 February 2023

16 February 2023
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15
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READERS' FORUM premium icon
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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 premium icon
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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
CASES premium icon
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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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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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