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Issue : Vol 182, Issue 4676

Issue : Vol 182, Issue 4676

12 Dec 2018

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IN THIS ISSUE

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Customs training; Tax treaty with Poland; Road fuel scale charges; Welsh land transaction tax; Digital tax; VAT

Booth (TC6840)

Graham (TC6809)

A Mackay v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 November 2018

Hymanson (TC6815)

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15

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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

In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

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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Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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