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Issue : Vol 192, Issue 4897

Issue : Vol 192, Issue 4897

20 Jul 2023

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IN THIS ISSUE

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A consultation from the Treasury looks at potential measures to address 'avoidance, evasion and poor rating agent behaviour within the business rates system'.The purpose of this consultation is...

Local authorities in Scotland would have the power to add a tax to overnight accommodation, such as hotels, bed and breakfasts, holiday rentals and campsites under new legislation - Visitor Levy...

Laing O’Rourke Services Ltd v CRC; CRC v Willmott Dixon Holdings Ltd, Upper Tribunal (Tax and Chancery Chamber), 10 July 2023...

CRC v J Kunjur, Upper Tribunal (Tax and Chancery Chamber), 10 July 2023...

CRC v Jasper Conran; JC Vision Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2023...

P Divisia (TC8843)

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

MOST POPULAR

Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation

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