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Issue: Vol 170, Issue 4381

Issue: Vol 170, Issue 4381

22 Nov 2012

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IN THIS ISSUE

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Change in HMRC VAT policy follows Robinson Family decision

R Winsor (t/a Winsor Electrical) TC2339

CRC v European Tour Operators Association, Upper Tribunal (Tax and Chancery Chamber)

Seacourt Developments Ltd (TC2198)

Grant Bowman t/a The Janitor Cleaning Company (TC2284)

L Yates (TC2220)

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15

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Tax Tip: Commuting costs Readers’ forum: Will corporation tax be due on loan? Readers’ forum: Is there a duty on a practitioner to advise to make a disclosure? Readers’ forum: Apportioning costs of football event for staff Readers’ forum: Does new cricket pavilion create a VAT problem?

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NEWS

Taxpayers nudged on BADR claims Invest in tax system to boost economic growth, say tax advisers In brief: 30 May 2024 Less than a quarter of media firms’ R&D claims go unchallenged New advisory fuel rates from June

Third slide

Deadline dates for June 2024

CASES

Professional fees are connected to share sale Evidence did not support additional costs Special reduction applies to penalties Input tax disallowed due to inadequate evidence Main purpose was to obtain an income tax advantage

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Taxpayers nudged on BADR claims Invest in tax system to boost economic growth, say tax advisers Professional fees are connected to share sale Evidence did not support additional costs Special reduction applies to penalties

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