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 Notices: First-Tier Tribunal Did Not Have Jurisdiction To Consider Appeal Against HMRC Decision To Assess Daily Penalties At All  


- Tax Return Errors By Taxpayer’s Accountants Were Not A Reasonable Excuse For Late Payment Penalty Purposes


Construction Industry Scheme


- Reliance On Accountants Was A Reasonable Excuse For The Late Filing Of Returns


Pensions


- Liability To Unauthorised Payment Surcharge Was Just And Reasonable


CORPORATION TAX


Compliance


- HMRC’s Conduct In Tax Return Enquiry Closure Notice Application Proceedings Was Not Unreasonable


CAPITAL GAINS TAX


Compliance


- Penalty Reduced As No Reasonable Prospect Of Capital Loss Being Used In Full

INHERITANCE TAX

IHT On Death

- Deceased Solely Owned Property And Jointly Owned Money In A Bank Account

Trusts

High Courts Grants Rectification Of Trust Deeds

NATIONAL INSURANCE CONTRIBUTIONS

Compliance

- Contributions Restored To NIC Record As Individual Was Not A ‘Negligent Director’

STAMP TAXES, ETC.

Land And Buildings Transaction Tax: Compliance

- No Late Filing Penalty Due To Procedural Flaw

VAT

Input Tax

- Is The ‘Builders Block’ Lawful And What Goods Are Normally Incorporated

- Was A Business Entitled To Recovery Input Tax On The Repair Of A Third Parties’ Motor Vehicle?

Tax Insider