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Hui Ling Mccarthy

ARTICLES

Curtains for HMRC’s blind policy

The implications of the government’s decision to press ahead with charging taxpayers to appeal to the tribunals

ANDREW GOTCH and HUI LING MCCARTHY consider the future of HMRC’s alternative dispute resolution project

HUI LING MCCARTHY reviews the Special Commissioners' decision in Sempra Metals Ltd

HUI LING MCCARTHY examines why the planning gain supplement was suddenly dropped and what needs to be considered

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

MOST POPULAR

Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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