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Issue : Vol 182, Issue 4659

Issue : Vol 182, Issue 4659

8 Aug 2018
IN THIS ISSUE
Bumper year for inheritance tax receipts premium icon

Inheritance tax receipts reach a record level in 2017-18.

7 August 2018
Cost sharing exemption premium icon

Revenue and Customs Brief 10 (2018): VAT - cost share exemption.

7 August 2018
In brief premium icon

MTD software; Pensions; Spotlight 44; Online marketplaces; Stamp taxes; Lenders; ROP

7 August 2018
Prepayment rules and the EU principle of equivalence premium icon

Totel Ltd (Appellant) v CRC, Supreme Court, 26 July 2018

7 August 2018
Liability of services provided by a dental payment plan premium icon
CRC v DPAS Ltd, Court of Justice of the EU, 25 July 2018 ...
7 August 2018
Purpose of corresponding deficiency relief premium icon

Scott v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 July 2018

7 August 2018
Applying intangible fixed assets election to transaction premium icon

Bloomberg Inc (UK permanent establishment) and another (TC6449)

7 August 2018
Zero rating on property renovation costs premium icon

Fireguard Developments Ltd (TC6514)

7 August 2018
Evidence of valid notice to file a return premium icon

N Rogers (TC6542)

7 August 2018
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READERS' FORUM premium icon
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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS premium icon
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
DEADLINE DATES
CASES premium icon
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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