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Issue: Vol 176, Issue 4518

Issue: Vol 176, Issue 4518

15 Sep 2015

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IN THIS ISSUE

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A package of measures will enforce compliance with the national minimum wage (NMW) and the new national living wage (NLW).

CRC v J Blackwell, Upper Tribunal (Tax and Chancery Chamber), 13 August 2015

Merlin Scientific LLP (TC4441)

Lloyds Bank Leasing (No 1) Ltd (TC4578)

S Smith and G Smith (TC4535); Camping-on-Tyne (TC4543); Luddington Golf Club Ltd (TC4545)

GDF Suez Teesside Ltd (formerly Teesside Power Ltd) (TC4590)

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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

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

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

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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

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