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  

Anti-Avoidance


- Scheme Arrangements Were Notifiable Under DOTAS

Compliance Penalties


- Partnership Tax Return Was Filed On Time And HMRC Could Not ‘Unlog’ It


- Dividends And Company Car Were Not Taxable On Domestic Abuse Victim


- Taxpayer’s Reliance On Accountant Was Not Reasonable Excuse For Late Tax Return


- Condition For An Information Notice Following Submission Of Partnership Tax 

Return Was Met


- Reliance On Accountants To Submit Return Was Reasonable Excuse For Late Filing


Self-Employment


- GP Continued Providing Locum Services Through Agency And Not His Company


INHERITANCE TAX


Relevant Property Trusts


- Property Returned To Excluded Property Trust Remained Excluded Property 


CORPORATION TAX


Group Relief


- Shareholders Lost Control Of Surrendering Company On Appointment Of Receivers


NATIONAL INSURANCE CONTRIBUTIONS

Intermediaries

- Personal Service Company Liable To Class 1 NICs In Respect Of Actor’s Services

VAT

Repayment Of Overpaid Import VAT

- The Appellant Overpaid Import VAT To HMRC Who Refused To Make Repayment

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