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Issue : Vol 181, Issue 4634

Issue : Vol 181, Issue 4634

6 Feb 2018

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IN THIS ISSUE

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A record 9.9 million taxpayers filed their 2016-17 returns online.

BEPS; VCTs; Residence; Scotland; Pensions

Vaines v CRC, Court of Appeal, 25 January 2018

CRC v LIFE Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 18 December 2017 ...

J Shannon (TC6297)

J Hicks (TC6301)

Put your client admin into motion.

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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?

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
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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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