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Issue: Vol 170, Issue 4378

Issue: Vol 170, Issue 4378

1 Nov 2012

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IN THIS ISSUE

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Real-time fines are still main problem, says CIOT

D Wilmot (TC2325)

JP Whitter (Waterwell Engineers) Ltd (TC2316)

Explainaway Ltd v HMRC (and related appeals) [2012] UKUT 362

Algarve Granite Ltd (TC2142)

A Churchill v HMRC (TC02328)

Orchid Properties v HMRC (No 2) (TC02323)

Taxation editor to lead session on 20 November

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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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