The ruling in Paul Newey (t/a Ocean Finance) leads the month’s briefing by Lee Squires and Fiona Bantock
According to law firm Pinsent Masons, HMRC ‘admits that it loses 60% of the VAT penalty cases appealed by businesses’ and that ‘HMRC dealt with 30,345 appeals from businesses over VAT penalty notices issued during the 2011/12 tax year [with] HMRC’s penalties [being] cancelled in 18,317 of these c
Sale of caravans: apportionment of consideration
Application for retrospective operation of flat-rate scheme
Conversion of public house into two semi-detached houses
Conversion of barn into residential unit: effect of planning permission
Derogation for transactions to be chargeable on payment
Peter Mason answers a reader’s question on behalf of an overseas charity
What’s in practitioners’ in-trays this month, with Chris Sanger, David Harkness, Christopher Groves and Daniel Lyons
The adviser Q&A, by Chris Silk