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Issue: Vol 167, Issue 4294

Issue: Vol 167, Issue 4294

22 Feb 2011

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IN THIS ISSUE

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Price of scheme massively understated, claims ICAS

Latest published

UK/Liechtenstein

To help new partnerships register for SA

Answers to FAQs

Statutory Instrument 2011 No 455 laid

New programme of checks on deliberate defaulters

Hansard, 13 January 2011, vol 521, no 98, col 556W

Free movement of capital being restricted, says EC

SP Erdal (TC964)

Alan Kenyon (TC968)

Deliverance Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Sean Reed (TC969)

Morritt Properties (International) Ltd v CRC (TC807)

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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

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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

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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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