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Issue : Vol 182, Issue 4659

Issue : Vol 182, Issue 4659

8 Aug 2018
IN THIS ISSUE
Bumper year for inheritance tax receipts premium icon

Inheritance tax receipts reach a record level in 2017-18.

7 August 2018
Cost sharing exemption premium icon

Revenue and Customs Brief 10 (2018): VAT - cost share exemption.

7 August 2018
In brief premium icon

MTD software; Pensions; Spotlight 44; Online marketplaces; Stamp taxes; Lenders; ROP

7 August 2018
Prepayment rules and the EU principle of equivalence premium icon

Totel Ltd (Appellant) v CRC, Supreme Court, 26 July 2018

7 August 2018
Liability of services provided by a dental payment plan premium icon
CRC v DPAS Ltd, Court of Justice of the EU, 25 July 2018 ...
7 August 2018
Purpose of corresponding deficiency relief premium icon

Scott v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 July 2018

7 August 2018
Applying intangible fixed assets election to transaction premium icon

Bloomberg Inc (UK permanent establishment) and another (TC6449)

7 August 2018
Zero rating on property renovation costs premium icon

Fireguard Developments Ltd (TC6514)

7 August 2018
Evidence of valid notice to file a return premium icon

N Rogers (TC6542)

7 August 2018
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15
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READERS' FORUM premium icon
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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?
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NEWS premium icon
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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024
DEADLINE DATES
CASES premium icon
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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
MOST POPULAR
Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights
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