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Issue : Vol 177,Issue 4553

Issue : Vol 177,Issue 4553

7 Jun 2016

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IN THIS ISSUE

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HMRC has clarified its practice and made administrative changes.

Fidex Ltd v CRC, Court of Appeal, 21 April 2016

Stagecoach Group plc and another (TC4866)

Help to save; RPI; VAT; DOTAS; Jersey DTA; Tips

S Qayyum (TC5060)

X-Wind Power (TC5086)

CRC v SAE Education Ltd, Upper Tribunal (Tax and Chancery Chamber), 25 April 2016

Group One (A Mehmood) (TC4986)

Grand Entertainments Company v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 May 2016 ...

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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

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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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