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Issue : Vol 181, Issue 4639

Issue : Vol 181, Issue 4639

13 Mar 2018

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IN THIS ISSUE

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ATED; Pensions; Mixed funds; ERS bulletin; First-year allowances

The Queen (on the application of M Carlton and others) v CRC, Queen’s Bench Division, 30 January 2018 ...

Taylor Wimpey v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 February 2018 ...

Phoenix Foods Ltd (TC6296)

K Symes (TC6320)

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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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