McLaughlin's Tax Case Review
McLaughlin's Tax Case Review

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Here are the tax cases reviewed in this month's newsletter:

INCOME TAX  

Compliance


- Information Requested in Code of Practice 9 Enquiries Was Reasonably Required


- Information Notice Should Not Have Been Given to Taxpayer in Dubai


- HMRC Was Entitled to Require Unredacted Bank Statement


Seed Enterprise Investment Scheme


- Earlier Enterprise Investment Scheme Application Submitted in Error Could Not Be Substituted


Residence


- Taxpayers Were UK Resident as No Distinct Break in Residence had Occurred


Self-Employment


-  Unidentified Receipts Were Not Undeclared Trading Income


CAPITAL GAINS TAX


Compliance


- Penalties for Late Filing of Non-Resident CGT Return Cancelled


- Insufficiency of Funds Due to Escrow Arrangements Was a Reasonable Excuse for Late Payment


INHERITANCE TAX


Exemptions


- Restriction On Charity Exemption Does Not Violate EU Law


CORPORATION TAX


Capital Gains


- Business Asset Rollover Relief Adjustment Was Not a Freestanding Power or a Discovery Assessment


VAT

Penalty For Inaccuracy

- Was the Appellant’s Behaviour Deliberate?

DIY Housebuilders Claim

- Was a Claim Under the DIY Housebuilders’ Scheme Eligible for a Refund or Did it Fail to Meet the Criteria?

Tax Insider