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HMRC
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HMRC resources used to fight HICBC penalties
Hammer to crack a nut?
Webster v HMRC: Isn’t it ironic?
Isn’t it ironic?
Dealing with a tax dispute and cost orders
Tax disputes
PAC report on HMRC performance: Not good enough
Not good enough
Analysis of First-tier Tribunal decision Keighley and another
On best behaviour
Fourth hearing of Atholl House Production Ltd
Rough tax justice –
almost again
Backwards-looking interpretations of FA 2003, s 75A
Looking back
First thoughts on the 2023 Autumn Statement
Read the small print
New HMRC guidance a positive move for R&D tax relief
Positive move
The ‘whole or main purpose’ test in relation to share exchange: recent case law
How big is a whole?
Digital communication with HMRC
Living in hope
Collecting tax outside self assessment
Getting in a right state…
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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
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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
DEADLINE DATES
Deadline dates for June 2024
CASES
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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