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Issue : Vol 192, Issue 4908

Issue : Vol 192, Issue 4908

12 Oct 2023
IN THIS ISSUE
Capping HMRC headcount will harm service levels premium icon
There will be an immediate cap on civil servant headcount across Whitehall which could save up to £1bn, the chancellor announced at the Conservative party conference.The civil service workforce...
5 October 2023
New electronic filing directions for Upper Tribunal premium icon
A new practice direction requires parties submitting documents to the Upper Tribunal (Tax and Chancery Chamber) to do so electronically using the tribunal’s CE-File secure online portal. This...
5 October 2023
Field formed part of the residential property premium icon
S Modha (TC8936)

6 October 2023
HMRC’s statement of case was not defective premium icon
Alpha Republic Ltd (TC8930)

6 October 2023
Burden of proof for discovery was met premium icon
S Mullens v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 October 2023...
5 October 2023
Members obtained no protection against risk premium icon
Intelligent Money Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 September 2023...
5 October 2023
Protective claim made too late premium icon
Bull Brand Ltd (TC8928)

3 October 2023
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READERS' FORUM premium icon
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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 premium icon
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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
CASES premium icon
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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
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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
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