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Issue : Vol 180, Issue 4627

Issue : Vol 180, Issue 4627

6 Dec 2017

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IN THIS ISSUE

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Draft HMRC guidance.

Finance Bill; Rent-a-room relief; Pensions; VAT; Tax deadlines

CRC v Benham (Specialist Cars) Ltd, Upper Tribunal (Tax and Chancery Chamber), 11 October 2017 ...

CRC v Tottenham Hotspur Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 November 2017 ...

The Ice Rink Company Ltd and PI (Milton Keynes) Ltd (TC6117)

M Pearson (TC6187)

R Wright (TC6211)

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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