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Issue : Vol 182, Issue 4673

Issue : Vol 182, Issue 4673

21 Nov 2018

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IN THIS ISSUE

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Business could benefit by an opt-out from £1 million capital allowances relief.

Impacts of extending the market value rule and aligning the Stamp Duty and Stamp Duty Reserve Tax (SDRT) consideration rules.

CIS; VAT; Reverse charge; Corporation tax losses; Scams; New office

Wilsons Solicitors LLP (TC6778)

A Banks (TC6768)

McCashin (TC6776)

Loughborough Students’ Union v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 October 2018 ...

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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

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

Third slide

Deadline dates for December 2024

CASES

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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