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Issue: Vol 168, Issue 4327

Issue: Vol 168, Issue 4327

24 Oct 2011

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IN THIS ISSUE

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Withdrawal of guidelines means for shareholders

1.2m taxpayers owe HMRC for 2010/11

HMRC boss writes of 'strong regime for ensuring confidentiality of information'

Law experts warn tax exiles of pursuit by HMRC

R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Supreme Court

MEM Industrial Roofing Ltd (TC1447)

Howard Schofield v CRC, Upper Tribunal (Tax and Chancery Chamber)

Manchester Electricals Ltd (TC1418)

CRC v Rochdale Drinks Distributors Ltd, Court of Appeal

By Keith Gordon; £48.50

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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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