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Issue : Vol 183, Issue 4681

Issue : Vol 183, Issue 4681

29 Jan 2019
IN THIS ISSUE
In brief
MTD for VATHMRC has updated Notice 700/22: Making Tax Digital (MTD) for VAT to clarify the turnover test for the MTD rules to apply from April 2019 and reflect the deferral of the rules...
29 January 2019
Information notices under FA 2008, Sch 36 premium icon
C Holmes; A Knight (TC6824)
28 January 2019
Penalties for failure to file nil returns premium icon
Tarrant Howl Ltd (TC6788)
28 January 2019
Claim for overpaid tax after contract rescinded premium icon
D and S Smallman (TC6826)
28 January 2019
Timing and best judgment premium icon
Neil Edgell (TC6853)
28 January 2019
Validity of retrospective penalty notices premium icon
Advantage Business Finance Ltd (TC6926)
28 January 2019
Repayment of output tax and unjust enrichment premium icon
Anglian Water Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 December 2018...
28 January 2019
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READERS' FORUM premium icon
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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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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
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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
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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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