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McLaughlin's Tax Case Review

Try McLaughlin's Tax Case Review today and receive:

  • FREE 3 Issues - The current issue and the previous two issues delivered to your doorstep.

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

INCOME TAX  

Compliance


- No Right Of Appeal Against Rejection Of Late Overpayment Relief Repayment Claim 


- ‘Voluntary’ Returns Were Not ‘Returns’ That HMRC Could Enquire Into 


- Penalty Appeal Allowed As HMRC Failed To Prove Tax Return Notice Sent


- Tax Return Enquiry Closure Notices Could Be Given To Deceased’s Personal 

Representative 


- Discovery Assessments Could Not Be Used To Assess High Income Child Benefit Charge 


Employment Income


- Termination Payment: ‘Injury’ Included Injury To Feelings


CAPITAL GAINS TAX


Compliance


- Reliance On Tax Adviser Was Reasonable Excuse For Late NRCGT Return


INHERITANCE TAX


Valuation


- ‘Hope’ Value Must Be Taken Into Account In Valuing Property Interest


Compliance 


- Personal Representative Responsible For Unpaid Inheritance Tax


CORPORATION TAX


Compliance


- Capital Allowances Claims Were Not Out Of Time Following Tax Return Enquiries 


VAT

Zero-rating

- Was Student Accommodation Designed As A Dwelling Or A Number Of Dwellings?

- Did A New Building At A Sixth Form College Qualify For Zero-rating?  

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Tax Insider