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Issue: Vol 169, Issue 4354
18 May 2012
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IN THIS ISSUE
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2
Online PAYE tools get Budget upgrade
P11D totalling issue resolved
Positive start to service delivery overhaul
Joint initiative offers update on first aims for HMRC admin
Time limits stand for VAT recovery claims
ECJ has not introduced out-of-time opportunity, say HMRC
Tax pros 'should stick up for the system'
New CIOT president calls for support as well as criticism
Too honest
Hung On Chan (TC1850)
No discrimination
Donaghy v CRC, Upper Tribunal (Tax and Chancery Chamber)
Fair distribution
Humphreys v CRC, Supreme Court
Lack of availability
J Bentley (TC1927)
Too late to claim
Integral Memory plc v Haines Watts, Chancery Division
Penalties are appropriate
The Red Star (a partnership) (TC1648)
Corporation tax annuals 2011/12
Tolley, £119.95; CCH, £107.95; Bloomsbury Professional, £45
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READERS'
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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