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Issue : Vol 182, Issue 4667

Issue : Vol 182, Issue 4667

10 Oct 2018

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IN THIS ISSUE

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Pensions; Capital gains tax; Tax avoidance; Non-co-operative countries; Welsh tax; Professional bodies

CRC v D Higgins, Upper Tribunal (Tax and Chancery Chamber), 26 September 2018

W Reeves v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 September 2018

Hastings Insurance Services Ltd and HMRC and KPMG LLP (TC6656)

Roman Catholic Diocese of Westminster (TC6692)

DAC Beachcroft LLP (TC6704)

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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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