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Issue: Vol 168, Issue 4311

Issue: Vol 168, Issue 4311

5 Jul 2011

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IN THIS ISSUE

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

Trustees of the DR Shanks Discretionary Trust (TC1192)

Gateshead Talmudial College v CRC, Upper Tribunal (Tax and Chancery Chamber)

Dr J H Smalley (TC1008)

Anthony Leachman t/a Whiteley and Leachman (TC1125)

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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

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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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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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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