Issue : Vol 182, Issue 4677

18 Dec 2018

IN THIS ISSUE

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Happy Christmas!; Agent Update 69; Employer Bulletin; VAT data-sharing; Life assurance manual; Pensions

C Beagles v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 November 2018

The Queen on the application of Vacation Rentals (UK) Ltd (formerly known as the Hoseasons Group Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 November 2018

CRC ex parte a taxpayer (TC6710)

L Willmott (TC6789)

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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

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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

DEADLINE DATES

Deadline dates for October 2024

CASES

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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

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Issue : Vol 182, Issue 4677

Deadline dates for October 2024