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Issue: Vol 168, Issue 4330
14 Nov 2011
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IN THIS ISSUE
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2
Revenue chief Dame Lesley steps down
Ill health forces end to 40-year career
Channel Islands VAT 'loophole' closed
Low-value consignment relief withdrawn from April 2012
REIT conversion charge axed for companies
Regulations to allow listing on AIM and PLUS markets
Receipts required
G C Catana (TC1482)
Legitimate expectation
Admirals Locums and Bhadra (TC1416)
No contractual obligation
CRC v Talentcore t/a Team Spirit, Upper Tribunal (Tax and Chancery Chamber)
Transactions were fraudulent
Regent Commodities Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Incorrect zero rating
D&H Developments (TC1425)
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READERS'
FORUM
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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
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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
DEADLINE DATES
Deadline dates for June 2024
CASES
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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
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