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Issue: Vol 176, Issue 4519

Issue: Vol 176, Issue 4519

22 Sep 2015

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IN THIS ISSUE

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No real improvement in VAT collected by EU member states.

UK research and development scheme claims rise.

D Owen, A Owen (TC4469)

Mr and Mrs Fountain (TC4596)

Massey and another trading as Hilden Park Partnership; Hilden Park LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 July 2015

P Degorce v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 August 2015

Island Contract Management (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 August 2015

B Patel (TC4617)

Put your client admin into motion.

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Tax tip: VAT exemption and the zero rate Feedback: 7 November 2024 Readers’ forum: Appropriation from trading stock? Readers’ forum: Would UK/Canadian tax relief reduce beneficiary’s tax? Readers’ forum: Is late exit from cash accounting scheme a problem?

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NEWS

Double cab pick-up vehicles to be treated as cars Various aspects of capital gains targeted Reforms planned for employee trusts Umbrella companies’ tax responsibilities reformed Deadline dates for December 2024

Deadline dates for December 2024

CASES

Permission granted to cross-examine officer Annex was suitable for use as a dwelling Access to utilities was not the deciding factor No special circumstance for non-payment Limited liability partnership was carrying on a business

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