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Issue: Vol 176, Issue 4520

Issue: Vol 176, Issue 4520

29 Sep 2015

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IN THIS ISSUE

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Taxation marks the passing of three well-known figures in the tax world.

Changes to FATCA regulations.

HMRC request to refile returns.

J Scott (TC4597)

M Lennon and Co Ltd (TC4488)

PML Accounting Ltd (TC4612)

Why Pay More For Cars Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 September 2015

Put your client admin into motion.

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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

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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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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