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Issue: Vol 169, Issue 4345

Issue: Vol 169, Issue 4345

7 Mar 2012

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IN THIS ISSUE

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Two new structured forms

Also suggests self-certification process for employee share schemes

HMRC will not challenge decision in Harrier LLC case

Wayne Sneddon and Steve McMinn t/a The Bridge House Bar and Dining Room (TC1618)

Barney (TC1695)

CRC v Cotter, Court of Appeal

O’Rorke (TC1675)

HR Patrick and JR Patrick (TC1699)

Z Hamar (TC1529)

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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

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

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