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Issue: Vol 170, Issue 4372

Issue: Vol 170, Issue 4372

20 Sep 2012

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IN THIS ISSUE

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Call for general disclosure initiative as HMRC launch more taskforces

W Shakoor (TC2208)

Wrag Barn and Country Club v CRC, Upper Tribunal (Tax and Chancery Chamber)

CRC v GMAC UK plc; British Telecommunications plc v CRC, Upper Tribunal (Tax and Chancery Chamber)

Romark Jewellers Ltd (TC2114)

The Source Partnership (TC2137)

M Patterson (TC2138)

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15

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Tax tip: Foreign employees coming to the UK Readers’ forum: Duty to notify HMRC of disposal loss to brother? Readers’ forum: Advantages of company or LLP Readers’ forum: Is there VAT on demolition services? Readers’ forum: Is VAT due on customer incentive discount?

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NEWS

In brief: 13 June 2024 Clarification needed on aspects of penalties for failure to pay tax regulations Key decisions on pensions needed after the election Boost trust between HMRC and self-employed, urges IPSE Data requests with foreign tax authorities hit record high

Third slide

Deadline dates for July 2024

CASES

Cold ‘dip pots’ in a hot take away meal deal Employees did not qualify for furlough payments Eight-year late appeal application refused Risk of harm to mental health Evidential burden of proof remained with taxpayer

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