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Issue: Vol 170, Issue 4370

Issue: Vol 170, Issue 4370

6 Sep 2012

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IN THIS ISSUE

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Revenue announcement concerns use of dispensations

PCS comes to agreement with taxman over jobs

Pollen Estate Trustee Company v CRC, Upper Tribunal (Tax and Chancery Chamber)

Scarfe and another v Matthews and others, Chancery Division

G Hayward (TC2113)

MacMahon (t/a Irish Cottage Trading Co) v CRC, Upper Tribunal (Tax and Chancery Chamber)

ERF Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

E Haseldine (TC2157)

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15

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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

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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

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