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Issue : Vol 182, Issue 4675

Issue : Vol 182, Issue 4675

4 Dec 2018

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IN THIS ISSUE

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Change to HMRC’s online system access: action required by 14th December 2018.

Scottish VAT assignment – Summary of VAT assignment model.

The less welcoming environment from the government (26%) and Brexit (23%).

S Jagger (TC6774)

Fowler v CRC, Court of Appeal, 15 November 2018

B Townley (TC6775)

Leverton Search Ltd (TC6786)

Marlow Rowing Club (TC6803)

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15

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Tax tip: Capital goods scheme Readers’ forum: Should holiday product testing be taxable? Readers’ forum: Claiming capital allowances on hearing surgery Readers’ forum: Can intercompany loans be tax neutral? Readers’ forum: Was writing a novel really a business venture?

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NEWS

Taxation Awards 2024 – winners Help test the single trade window Waiting times on HMRC helplines spiral out of control HMRC's view of football agents’ dual representation contracts clarified Late payment penalties toughened

Third slide

Deadline dates for June 2024

CASES

Evidence does not support loan write off Transfer of beneficial interest was a disposal Upper Tribunal upholds closure notices Suppressed sales resulted in a personal liability notice No authority to allow a late claim for EIS income tax relief

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