Issue: Vol 173, Issue 4434

7 Jan 2014

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HMRC have launched an online service for overseas scheme managers and UK scheme administrators of qualifying recognised overseas pension schemes (QROPS). Users of the new offering can notify the...

Michael Birch t/a The Woodman Inn (TC2951)

Dr J Kohal (TC2870)

A Dickinson (TC3037)

Bridport and West Dorset Golf Club Ltd v CRC (C-495/12), Court of Justice of the European Union

J Glyn (TC3029)

A McMullan (TC3025)

Xtreme Graphics Ltd (TC3048)

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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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Late payment penalties toughened Call for proposals on how to simplify the UK VAT system In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records

DEADLINE DATES

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CASES

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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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Issue: Vol 173, Issue 4434

Deadline dates for June 2024