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Issue : Vol 191, Issue 4874
31 Jan 2023
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IN THIS ISSUE
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2
Presenter was not solely dependent on Sky
S&L Barnes Ltd (
TC8697
)
No interest in possession on death
N Hall and another (
TC8691
)
De facto transfer took place in December 2014
2 Green Smile Ltd and another (
TC8677
)
Legislative error caused taxpayers to delay claim
HBOS and Lloyds Banking Group v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 January 2023...
Deliberate behaviour penalties were correct
ATN Marketing Ltd (
TC8689
)
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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
Read All
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