Do it yourself claim in relation to a habitable building
Identifying appealable decisions
Evidence of input tax
Tim Law (Engaged Consulting) examines the first step of the European Commission’s second attempt at compiling a list of ‘non-cooperative’ jurisdictions.
HMRC is aware that agents cannot currently access the digital disclosure service via the government gateway and should, in the meantime, make notifications on a client’s behalf by telephoning 0300 322 7012.
The number of schemes HMRC has listed for the issuing of accelerated payment notices has reached 1,181. Paul Noble, tax director at Pinsent Masons, commented that ‘HMRC is continuing to employ the tool aggressively, adding more and more targets to the list’.
HMRC guidance includes:
Legacy to non-UK charity
Had shares been issued? Taxpayer wins.
Offset of employer NICs