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Issue : Vol 188, Issue 4808
14 Sep 2021
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IN THIS ISSUE
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2
Wrong form submitted to claim seed enterprise investment relief
Fashion on the Block Ltd (
TC8248
)
No need to set aside lower tribunal’s decision
D Ketley v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 September 2021...
Non-compliance was due to adviser’s administrative error
J Gough (
TC8218
)
No reasonable excuse for submitting late VAT returns and payments
One Motion Logistics Ltd (
TC8206
)
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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