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Issue: Vol 176, Issue 4527

Issue: Vol 176, Issue 4527

17 Nov 2015

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IN THIS ISSUE

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P Silvester (TC4682)

Redway trading as Loktonic (TC4595)

Caithness Rugby Football Club (TC4560)

Excel RTI Solutions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 October 2015

CRC v CCA Distribution Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 June 2015

Barclays Wealth Trustees (Jersey) Ltd and another v CRC, Chancery Division, 15 October 2015

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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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