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Issue : Vol 180, Issue 4625

Issue : Vol 180, Issue 4625

20 Nov 2017

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IN THIS ISSUE

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HMRC late payment and repayment interest rates.

Royal assent; Corporation tax; BEPS; VAT; List 3

R (on the application of De Silva and another) v CRC, Supreme Court,15 November 2017

CRC v Citibank NA and another, Court of Appeal, 29 September 2017

The Queen on the application of Glencore Energy UK Ltd v CRC, Court of Appeal, 2 November 2017 ...

Inventive Tax Strategies Ltd (in administration) and others (TC6094)

D Tanna (TC6150)

Put your client admin into motion.

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Tax tip: Capital goods scheme Readers’ forum: Should holiday product testing be taxable? Readers’ forum: Claiming capital allowances on hearing surgery Readers’ forum: Can intercompany loans be tax neutral? Readers’ forum: Was writing a novel really a business venture?

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NEWS

Taxation Awards 2024 – winners Help test the single trade window Waiting times on HMRC helplines spiral out of control HMRC's view of football agents’ dual representation contracts clarified Late payment penalties toughened

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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