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Issue : Vol 183, Issue 4696
20 May 2019
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IN THIS ISSUE
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2
Data protection
HMRC’s privacy notice has been updated with references to the department’s appropriate policy document outlining how it processes special categories of sensitive personal information,...
Failure to report non-resident return for property sale
R and R Kirsopp (
TC7064
)
Failure to notify liability to register
S A Chaudry (
TC7050
)
Reasonable excuse for failing to comply with APNs
ASE plc (
TC7067
)
Return issued to collect PAYE underpayment
Hurst (
TC7125
)
Treatment of accounting debits arising under IFRS 2
CRC v NCL Investments Ltd; Smith & Williamson Corporate Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 8 April 2019...
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READERS'
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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
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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
DEADLINE DATES
Deadline dates for December 2024
CASES
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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