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Issue: Vol 172, Issue 4419

Issue: Vol 172, Issue 4419

12 Sep 2013

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IN THIS ISSUE

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Alexandra Countryside Investments Ltd (TC2751)

Dean & Reddyhoff Ltd (TC2767)

Khawaja v CRC, Upper Tribunal (Tax and Chancery Chamber)

Bowring and another (TC2766)

Duckmanton v CRC, Upper Tribunal (Tax and Chancery Chamber)

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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

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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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