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Issue: Vol 164, Issue 4222
20 Aug 2009
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IN THIS ISSUE
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2
Victory for HMRC
ANDREW WATT highlights the differences between the Liechtenstein disclosure facility and the new disclosure opportunity
The undistributed middle
MIKE TRUMAN dives into the logical fallacy at the heart of the False Self-Employment consultation paper
The heat is on
Seven years have passed, and RICHARD CURTIS still thinks that basic rate pensioners should be entitled to top-slicing relief
Pinpoint the time
What is the date of payment for the purposes of claiming relief on employers’ pension scheme contributions? JOHN WOOLLEY reports
Tax Evasion Hotline
Automated message causes confusion
Forgiveness
Dispute over CT loan advice
The children!
A father has decided to create a trust to provide for the education of the children of a marriage that is now ending
Confusion arising
What are the remittance basis rules for a non-domiciled taxpayer who has not previously remitted overseas income to the UK?
Perfect 10
A property-owning consortium has transferred a property that it owns from investment to trading stock, but the valuation has reduced since purchase
Arctic frostbite
A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to...
New queries, issue 4222
Value of shares at company reorganisation; fluctuating profits; employment-related securities rules; tax treatment of payments from trust
New penalties
E-learning module available
MRR calculator
Update for online CT tool
Going self-employed
Updated online guidance
Seafarers
Revised interpretation of 'offshore installation' against 'ship'
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READERS'
FORUM
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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
Read All
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
Deadline dates for June 2024
CASES
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Evidence does not support loan write off
Transfer of beneficial interest was a disposal
Upper Tribunal upholds closure notices
Suppressed sales resulted in a personal liability notice
No authority to allow a late claim for EIS income tax relief
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