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Issue : Vol 191, Issue 4879

Issue : Vol 191, Issue 4879

7 Mar 2023
IN THIS ISSUE
Government must prioritise improving HMRC service levels premium icon
The heads of the leading UK professional bodies have signed an open letter urging chancellor of the exchequer, Jeremy Hunt, to prioritise investment in HMRC’s service levels in the Budget on 15...
3 March 2023
Preparing for the economic crime levy premium icon
Businesses whose UK revenue exceeds £10.2m a year and that are supervised for anti-money laundering purposes by HMRC, the CIOT or the ATT will be required to register online with HMRC for the...
3 March 2023
Effect of SORN on availability of vehicle premium icon
T Norton; Tim Norton Motor Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 February 2023...
3 March 2023
Adequate information to issue closure notices premium icon
J Hitchins and two others (TC8732)

3 March 2023
Suspension of careless error VAT penalty premium icon
London Drylining Ltd (TC8671)
2 March 2023
Assignment of a reversionary interest was a transfer of value premium icon
The Executors of the Estate of Peter John Linington (TC8717)...
2 March 2023
Sub-sale scheme deemed ineffective premium icon
O Olufote (TC8735)

1 March 2023
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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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