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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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15
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READERS' FORUM premium icon
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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 premium icon
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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
DEADLINE DATES
CASES premium icon
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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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