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Issue: Vol 170, Issue 4383
6 Dec 2012
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IN THIS ISSUE
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2
HMRC prepare to scrutinise Manx accounts
UK and Isle of Man in enhanced data-sharing accord
Polytunnels qualify as plant if not fixed
HMRC concedes point to farmers' union
Analysis of EU powers turns eye to taxation
Call for evidence in balance of competences review
Allow more time
Derek Evans Settlement (TC2230)
HMRC acted appropriately
AJM Mansell Ltd (TC2279)
Lack of communication
Philip Procter (TC2206)
TOMS applies
Secret Hotels2 Ltd v CRC, Court of Appeal
No loan relationship
MJP Media Services Ltd v CRC, Court of Appeal
PAYE: a Practical Guide 2012-13
By Sarah Bradford; £58.50
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Tax tip: National Insurance contributions
Readers’ forum: Treatment of shares in freehold on disposal
Readers’ forum: Sale of personal collection of rare dolls
Readers’ forum: HMRC’s attitude to failed R&D claim
Readers’ forum: Order of reliefs after donor’s unexpected death
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NEWS
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Returns submission when exempt from MTD for VAT
Spotlight targets disguised employment income scheme
Massive hike in VAT receipts in 2023-24
EU council agrees on VAT in the digital age package
Private schools challenge VAT on fees
DEADLINE DATES
Deadline dates for December 2024
CASES
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Recovery of an invalid refund
Interactions with HMRC’s online system
Expenditure was not subsidised
Legitimate expectation after HMRC instruction
Failed sub-sale scheme results in higher liability
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Returns submission when exempt from MTD for VAT
Spotlight targets disguised employment income scheme
Massive hike in VAT receipts in 2023-24
EU council agrees on VAT in the digital age package