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Issue : Vol 186, Issue 4753
22 Jul 2020
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IN THIS ISSUE
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2
Decision to bring civil or criminal proceedings lies with HMRC
L Hackett v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 July 2020
Married women’s reduced rate election
L Terry (
TC7745
)
No reasonable excuse for late filed returns
P Grewal (
TC7749
)
Ireland did not grant Apple unlawful tax advantages
Ireland v Commission (
Cases T-778/16 and T-892/16
), General Court of the EU, 15 July 2020
Single supply of investment management services
BlackRock Investment Management (UK) Ltd v CRC (Case C-231/19), Court of Justice of the EU, 2 July 2020...
Assessment based on two sales invoices
S Convery (
TC7682
)
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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
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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