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Issue: Vol 175, Issue 4488

Issue: Vol 175, Issue 4488

10 Feb 2015

Good times are not ahead, warns the Institute for Fiscal Studies

The importance of choosing the correct VAT registration date

The First-tier Tribunal’s view of eligibility of relief on trading losses

Is a one-off commission received in the course or furtherance of a business?

Best way to remove a dormant holding company

Can entrepreneurs’ relief be claimed on the transfer of a furnished holiday let?

Flat rate VAT; Gifted house; Japanese remittance; Very appealing

Tax and valuation implications of shares entitled to future growth only

Penalties HMRC are consulting on making changes to their penalties regime, which could differentiate between taxpayers who deliberately fail to meet deadlines and those who make occasional errors....
HMRC have published updated guidance on the general anti-abuse rule (GAAR), effective from 30 January 2015. The new information replaces the 15 April 2013 version and includes documents setting out...
The HMRC division dedicated to investigating the affairs of affluent taxpayers collected £137.2m in additional tax in 2013/14, up from £85.7m in 2012/13, an increase of 62%, according to law firm...

Astral Construction Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

European Commission v UK (C-172/13), Court of Justice of the European Union

Prudential Assurance Company Ltd v CRC, Chancery Division

National Exhibition Centre Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

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