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Issue: Vol 168, Issue 4314

Issue: Vol 168, Issue 4314

22 Jul 2011

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IN THIS ISSUE

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Royal assent; Compensation; NI holiday; Dormant accounts

Donors would receive reduction in tax liability

HMRC have acted wrongly and improperly, claims firm

Updated LSS aims for best practice

Law firm warns of legal uncertainty posed by 60-day deadline

Proposed contract would include agreement of no criminal inquiry

Eastwell Manor (TC1155)

G Pratt and Sons (TC1269)

SRI International v CRC, Upper Tribunal (Tax and Chancery Chamber)

John Brady (TC1268)

Scottish Widows plc v CRC, Supreme Court

John A Garland (TC1135)

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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

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

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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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