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Issue: Vol 170, Issue 4368
21 Aug 2012
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IN THIS ISSUE
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Guidance aims to provide sampling certainty
Firms' proposals have been statistically unacceptable
Scheme to gather 'agent view' put on hold
Concerns halt pilot aimed at those with poor client performance
Search for definition of 'vulnerable person'
Consultation as personal independence payment approaches
Supplies are not exempt
Moher v CRC, Upper Tribunal (Tax and Chancery Chamber)
Special reduction
White (TC2050)
Transfer not tainted
Backhouse v Revenue and Customs Prosecution Office, Court of Appeal
No jurisdiction
CRC and Commissioner for the South African Revenue Service v Ben Nevis (Holdings) Ltd and other companies, Chancery Division
No reason to allow correction
R (on the application of Capital Accommodation (London) Ltd (in liquidation)) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Payment is compensation
Rubio (TC2047)
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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?
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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
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Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
Deadline dates for June 2024
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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
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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