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Here are the tax cases reviewed in this month's newsletter:
- 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
- Taxpayers Were UK Resident as No Distinct Break in Residence had Occurred
- Unidentified Receipts Were Not Undeclared Trading Income
CAPITAL GAINS TAX
- Penalties for Late Filing of Non-Resident CGT Return Cancelled
- Insufficiency of Funds Due to Escrow Arrangements Was a Reasonable Excuse for Late Payment
- Restriction On Charity Exemption Does Not Violate EU Law
- Business Asset Rollover Relief Adjustment Was Not a Freestanding Power or a Discovery Assessment
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?