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Issue : Vol 182, Issue 4673

Issue : Vol 182, Issue 4673

21 Nov 2018

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IN THIS ISSUE

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Business could benefit by an opt-out from £1 million capital allowances relief.

Impacts of extending the market value rule and aligning the Stamp Duty and Stamp Duty Reserve Tax (SDRT) consideration rules.

CIS; VAT; Reverse charge; Corporation tax losses; Scams; New office

Wilsons Solicitors LLP (TC6778)

A Banks (TC6768)

McCashin (TC6776)

Loughborough Students’ Union v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 October 2018 ...

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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

MOST POPULAR

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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