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Issue : Vol 193, Issue 4952

Issue : Vol 193, Issue 4952

12 Sep 2024
IN THIS ISSUE
In brief: 12 September 2024 premium icon
Trusts The August edition of HMRC’s trusts and estates newsletter is available. tinyurl.com/hmrctenaug24 ADIT results The CIOT announced that 509 students passed at least one exam at the June 2024...
9 September 2024
Small businesses evading tax cost exchequer £5.5bn premium icon
HMRC estimated £5.5bn was lost due to tax evasion in 2022-23 – 81% from small businesses (up from 66% in 2019-20), according to a new National Audit Office (NAO) report on tax evasion in...
5 September 2024
Claimant was not self-employed premium icon
Ali Sadiq Jaafar (TC9279)

4 September 2024
Taxpayers had no arguable grounds for appeal premium icon
Wired Orthodontics and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 August 2024 ...
4 September 2024
Sky rugby pundit’s hypothetical contract would have been one of employment premium icon
CRC v SL Barnes, Upper Tribunal (Tax and Chancery Chamber), 28 August 2024...
4 September 2024
The personal service was made available to UK company premium icon
Bilfinger Salamis UK Ltd (TC9261)

3 September 2024
City sightseeing passes qualified as a multi-purpose voucher premium icon
Go City Ltd (TC9263)
28 August 2024
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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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