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Issue : Vol 191, Issue 4877
21 Feb 2023
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IN THIS ISSUE
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2
Consultation on the additional dwelling supplement launched
The Scottish government is consulting on proposed changes to the land and buildings transactions tax (LBTT) additional dwelling supplement (ADS).Proposals include: Extending the timeline from 18 to 36...
Penalty notices and importance of evidence
N Burley (
TC8701
)
No errors were made in relation to class 3 contributions
S Garwood (
TC8710
)
Roof panels provided more than just insulation
Greenspace v CRC,
Court of Appeal
, 10 February 2023
Entitlement to income continues despite assignment
T Good v CRC,
Court of Appeal
, 10 February 2023
Matchmaking services were not consultancy
CRC v Gray & Farrar International LLP,
Court of Appeal
,13 February 2023
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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