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Issue : Vol 183, Issue 4697
24 May 2019
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IN THIS ISSUE
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In brief: 30 May 2019
Welsh tax; Criminal investigations; Customs; Evasion and avoidance; Treaties; Tax havens
Relief for work in the course of a property development trade
Hopscotch (
TC7127
)
Proportionality of penalties imposed for late returns
B Edwards v CRC,
Upper Tribunal (Tax and Chancery Chamber)
,1 May 2019
Extension of time limit to permit a late appeal
Buckingham Bingo Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 May 2012...
Effective date of registration
D Potts (
TC7076
)
Calculation of top slicing relief on a chargeable event
Marina Silver (
TC7103
)
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READERS'
FORUM
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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
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