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Here are the tax cases reviewed in this month's newsletter:
- Late Filing Penalties Cancelled For Appellant Who Had Been In Prison
- Depression And Anxiety Constituted A Reasonable Excuse For Late Tax Return And Late Tax Payment
- Penalty For Non-Payment Of Tax Under Accelerated Payment Notice Cancelled
- HMRC Not Required To Refund Sum In Excess Of Actual Tax Liabilities
- LLP Was Carrying On Trade But Not On Commercial Basis Or With A View To
Realisation Of Profits
- Discovery Assessment On Termination Payment Was Out Of Time
- Claim Restricted To Amount Actually Spent On Research And Development
- Appeals Against HMRC Assessments Subject To Twenty Per Cent Deduction
For Expenses Partly Allowed
CAPITAL GAINS TAX
Shares And Securities
- Conversions Of QCBs And Non-QCBs To Be Treated Separately
Private Residence Relief
- Chargeable Gain Reduced Due To Larger Permitted Area
Value Of Consideration
- Were Overpayments Of Parking Charges Voluntary Payments And Outside The Scope Of VAT Or Additional Consideration For The Supply Of Parking?
- Was The Appellant ‘State Regulated’ And Was EU Law Correctly Implemented Into UK Law, And If Not Did EU Law Have Direct Effect?