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Issue : Vol 188, Issue 4799
5 Jul 2021
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IN THIS ISSUE
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In brief: 8 July 2021
VAT HMRC has updated VAT Notice 700/46: Agricultural flat rate scheme, to include updates on leaving the scheme (sections 7.2 and 7.3).Distance sellingThe Finance Act 2021, Section 95 and...
Significance of the word ‘would’ in the follower notice legislation
R (on the application of Haworth) v CRC, Supreme Court, 2 July 2021...
Meaning of profit in ITEPA 2003, s 62(2)
K Murphy v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 June 2021...
High income child benefit charge was not income to be discovered
CRC v J Wilkes, Upper Tribunal (Tax and Chancery Chamber), 30 June 2021...
Central assessments were too low
F Harrison (
TC8092
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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