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Issue : Vol 191, Issue 4874

Issue : Vol 191, Issue 4874

31 Jan 2023

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IN THIS ISSUE

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S&L Barnes Ltd (TC8697)

N Hall and another (TC8691)

2 Green Smile Ltd and another (TC8677)

HBOS and Lloyds Banking Group v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 January 2023...

ATN Marketing Ltd (TC8689)

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Practice tip: Increase the perceived value of your services Readers’ forum: Possibility of mixed-use relief claim Readers’ forum: Do I need to inform HMRC of ex clients’ death? Readers forum: Why can’t HMRC get the simple things right Readers’ forum: VAT problem created by disbursement mark-up?

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NEWS

Estimated £1bn ‘cost’ of non-dom status reform challenged Reform of R&D advance assurance scheme is needed HMRC checking remittance basis claims High earners may need to file 2021-22 returns by 29 September ATT publishes Budget recommendations

Third slide

Deadline dates for October 2024

CASES

Were Covid trading problems a ‘reasonable excuse’ for paying VAT late? Third-party application for redaction of information fails Taxpayer did not cease to be resident in the UK Taxpayer’s challenge to penalties fails Do related party rules apply?

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Were Covid trading problems a ‘reasonable excuse’ for paying VAT late? Third-party application for redaction of information fails Taxpayer did not cease to be resident in the UK Taxpayer’s challenge to penalties fails Do related party rules apply?

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