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Issue : Vol 180, Issue 4615

Issue : Vol 180, Issue 4615

12 Sep 2017

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IN THIS ISSUE

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Finance Bill; Tax payments; Childcare; Contracting out; CTA qualification; Women in Tax

Frosh and others v CRC, Upper Tribunal (Tax and Chancery Chamber)

Mr and Mrs Kelly (trading as Ludbrook Manor Partnership) v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 August 2017 ...

J Märtin (TC5942)

J Cooney (as representative partner of Citygate Partnership) (TC5950)

Capital SMA Ltd (TC5991)

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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