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Issue : Vol 179, Issue 4586

Issue : Vol 179, Issue 4586

7 Feb 2017

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IN THIS ISSUE

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A record 9.57 million taxpayers filed their 2015-16 returns online.

Auto enrolment; Pensions; ATED; National Insurance; Taxation awards

CRC v R Parry, H Piney and T Staveley, Upper Tribunal (Tax and Chancery Chamber), 10 January 2017 ...

NHS Greater Glasgow and Clyde Health Board v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 January 2017 ...

Inspired by Service Ltd (TC5537)

P Munford (TC5585)

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

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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