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Issue: Vol 182, issue 4668

Issue: Vol 182, issue 4668

17 Oct 2018

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IN THIS ISSUE

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Webinars for tax advisers in November

Brexit; Scotland; BEPS; Venture capital; Charity VAT; Employer Bulletin 74

D George (TC6678)

The Union Castle Mail Steamship Company v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 October 2018 ...

Rowhildon Ltd (TC6669)

R Sidebottom; J Pickett (TC6724)

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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

MOST POPULAR

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

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