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Issue : Vol 183, Issue 4681
29 Jan 2019
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IN THIS ISSUE
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2
In brief
MTD for VATHMRC has updated Notice 700/22: Making Tax Digital (MTD) for VAT to clarify the turnover test for the MTD rules to apply from April 2019 and reflect the deferral of the rules...
Information notices under FA 2008, Sch 36
C Holmes; A Knight (
TC6824
)
Penalties for failure to file nil returns
Tarrant Howl Ltd (
TC6788
)
Claim for overpaid tax after contract rescinded
D and S Smallman (
TC6826
)
Timing and best judgment
Neil Edgell (
TC6853
)
Validity of retrospective penalty notices
Advantage Business Finance Ltd (
TC6926
)
Repayment of output tax and unjust enrichment
Anglian Water Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 December 2018...
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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