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Issue: Vol 170, Issue 4372
20 Sep 2012
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IN THIS ISSUE
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2
London's lawyers to be paid evasion visits
Call for general disclosure initiative as HMRC launch more taskforces
Misplaced reliance
W Shakoor (TC2208)
Confused partnership
Wrag Barn and Country Club v CRC, Upper Tribunal (Tax and Chancery Chamber)
Bad-debt relief
CRC v GMAC UK plc; British Telecommunications plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
Jewellery sales
Romark Jewellers Ltd (TC2114)
Burden of proof lays with HMRC
The Source Partnership (TC2137)
Muddled cheques
M Patterson (TC2138)
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
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CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW