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Issue: Vol 170, Issue 4367
16 Aug 2012
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IN THIS ISSUE
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Revealed: faces of most wanted tax fugitives
Revenue publishes list for first time
Lunn to be heard by crown court next month
Accountant on charges of cheating public revenue
Roaming IR35 teams boost review success
Period will be stated at outset, pledge HMRC
Temporary or permanent?
M Williams (TC2062)
Green fees dispute rolls on
CRC v Bridport and West Dorset Golf Club Ltd, Upper Tribunal (Tax and Chancery Chamber)
Residential and commercial mix
Enterprise Inns plc and Unique Pub Properties Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Hindsight is a two-edged sword
R J Pages (TC2007)
How much rollover relief?
CRC v Mertrux Ltd, Upper Tribunal (Tax and Chancery Chamber)
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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
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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