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