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Issue: Vol 165, Issue 4246

Issue: Vol 165, Issue 4246

5 Mar 2010

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IN THIS ISSUE

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Disclosures must be made by 12 March

HMRC ponder online form to reduce admin burden

No contractual obligation in some cases

BAA Ltd (TC357)

Life Enterprises Ltd (TC281)

Tower MCashback LLP and another v CRC, Court of Appeal

Vaccine Research LLP (TC274)

Goldman Sachs International v CRC; Goldman Sachs Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Oxfam v CRC, Chancery Division

By Rebecca Cave FCA CTA MBA; £106.82 (inc. 9% VAT)

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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

Call for proposals on how to simplify the UK VAT system 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

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

Call for proposals on how to simplify the UK VAT system 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

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