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Issue: Vol 167, Issue 4298

Issue: Vol 167, Issue 4298

23 Mar 2011

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IN THIS ISSUE

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HMRC promise to be 'flexible' in helping people pay debts

Feb '11

Applies only to buildings completed on or after 1 March

Oti-Obihara (TC819)

N Barnes (TC972)

Berry v CRC, Upper Tribunal (Tax and Chancery Chamber)

Gunn v CRC, Upper Tribunal (Tax and Chancery Chamber)

Pertemps Recruitment Partnership Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Finanzampt Burgdorf v Bog and other cases (Cases C-497/09, C-499/09, C-501/09 and C-502/09), European Court of Justice

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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

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

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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