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Issue : Vol 184, Issue 4707

Issue : Vol 184, Issue 4707

5 Aug 2019
IN THIS ISSUE
Disguised remuneration scheme under the spotlight premium icon
HMRC has added Spotlight 53 to the list of schemes under investigation concerning disguised remuneration schemes involving the use of capital advances and offshore joint or mutual share ownership...
6 August 2019
Use of diesel in private pleasure craft premium icon
 HMRC is consulting on how it intends to comply with the decision of the Court of Justice of the EC in European Commission v UK (C-503/17) requiring private pleasure craft to use duty-paid white...
6 August 2019
Lack of awareness of need to file a self-assessment return premium icon
T Mahood (TC7188) 
5 August 2019
Payroll services provided by a charity to disabled people premium icon
Cheshire Centre for Independent Living (TC7182)
5 August 2019
Relevance of HMRC's conduct before lodging an appeal premium icon
Distinctive Care v CRC, Court of Appeal, 13 June 2019 ...
5 August 2019
Input tax on purchase of SFP units is deductible premium icon
 CRC v Frank A Smart & Son Ltd, Supreme Court, 29 July 2019
5 August 2019
Permission to make late appeal premium icon
Sood (TC7196) 
5 August 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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NEWS premium icon
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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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CASES premium icon
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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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