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Issue : Vol 187, Issue 4785

Issue : Vol 187, Issue 4785

23 Mar 2021
IN THIS ISSUE
Underground storage cavities are not plant premium icon
Cheshire Cavity Storage 1 Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 March 2021...
23 March 2021
Viewed objectively the main house and annexe were a single dwelling premium icon
A and T Doe (TC8003)

23 March 2021
Input tax claimed on a property owned by a separate company premium icon
Knightsbridge Accountants Ltd (TC8026)
23 March 2021
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15
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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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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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