Issue: Vol 173, Issue 4443

13 Mar 2014

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IN THIS ISSUE

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F Elazoua (TC3215)

Annova Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Peebles Baptist Church (TC3204)

Reddrock Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Tasks to consider this week

“HMRC’s highly selective use of First-tier Tribunal decisions is a failing of public duty”

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The New Statutory Residence Test for Individuals: a Practical Guide by Malcolm Finney; £87; paperback; Sweet & Maxwell Residence: The Definition in Practice by Keith Gordon; £48.50; paperback;...

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READERS' FORUM premium icon

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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

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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

DEADLINE DATES

Deadline dates for June 2024

CASES

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Evidence does not support loan write off Transfer of beneficial interest was a disposal Upper Tribunal upholds closure notices Suppressed sales resulted in a personal liability notice No authority to allow a late claim for EIS income tax relief

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Issue: Vol 173, Issue 4443

Deadline dates for June 2024