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Issue : Vol 181, Issue 4643

Issue : Vol 181, Issue 4643

17 Apr 2018

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IN THIS ISSUE

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Electric cars; Negligible value; VAT;Savings tax; Gaming

City Shoes (Wholesale) Ltd and others v CRC, Court of Appeal, 2 March 2018

P Palliser v CRC, Upper Tribunal (Lands Chamber), 16 March 2018

M Ashraf (TC6355)

V Cumberbatch (TC6387)

MDCM Ltd (TC6400)

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Tax tip: Gift Aid Readers’ forum: Does business carry out trading activity for BADR? Readers’ forum: Can first-time buyer wife claim relief? Readers’ forum: Where is my adopted client domiciled? Readers’ forum: Does piano sale create a VAT adjustment?

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NEWS

Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers

Third slide

Deadline dates for October 2024

CASES

Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings

MOST POPULAR

Fractional shares will be permitted in ISAs Claimant was not self-employed HMRC elite unit ‘corrects’ 2,100 R&D claims This week's opinion: 5 September 2024 Importance of providing the right evidence

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