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Issue : Vol 181, Issue 4647

Issue : Vol 181, Issue 4647

15 May 2018

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IN THIS ISSUE

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A Consultation on Land and Buildings Transaction Tax - Property Investment Funds.

Agent authorisation; CASCs; Transfer pricing; International tax; Welsh tax; Pensions

R (on the application of Emblin) v CRC, Queen’s Bench Division, 23 March 2018

CRC v Investec Asset Finance plc; Investec Bank plc, Upper Tribunal (Tax and Chancery Chamber), 4 April 2018 ...

Pegasus (Manchester) Ltd (TC6382)

Goode Cuisine Company Ltd (TC6416)

S and U Patel (TC6426)

R Hart (TC6446)

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

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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