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Issue: Vol 172, Issue 4433

Issue: Vol 172, Issue 4433

17 Dec 2013

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IN THIS ISSUE

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TBD Morris Environmental Ltd (TC3009)

Armajaro Holdings Ltd (TC2960)

Professional Golfers’ Association Ltd (TC2992)

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

Victorangle Ltd (TC2994)

CRC v Sunico ApS and others (C-49/12), Court of Justice of the EU

Your final ‘to do’ list of 2013

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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

In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

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

MOST POPULAR

Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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