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Issue: Vol 173, Issue 4447

Issue: Vol 173, Issue 4447

10 Apr 2014

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IN THIS ISSUE

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Woking Museum and Arts and Crafts Centre (TC3315)

ATP Pension Service A/S v Skatteministeriet (Case C-464/12)

J Blackwell (TC3243)

JH and IM Ward (and related appeals) (TC3248)

V and S Wagstaff (TC3183)

CRC v Executors of Lord Howard of Henderskelfe (deceased), Court of Appeal

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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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