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Issue : Vol 183, Issue 4683

Issue : Vol 183, Issue 4683

11 Feb 2019
IN THIS ISSUE
Concern over impact of company capital loss changes premium icon
The changes intended to limit the losses that the largest companies can set against capital gains will create additional obligations for all companies, says the Association of Taxation Technicians.The...
11 February 2019
Loan charge awareness letters sent to 40,000 people
In response to requests made under the Freedom of Information Act, HMRC stated it has sent awareness letters to 40,780 people in and outside the UK since November 2017 to tell them they may be...
11 February 2019
In brief: 14 February 2019
Spring statement; Harmful tax practices; Apprentices; ADIT results; Brewers; Pensions
11 February 2019
Whether there was a contract of service or for services premium icon
Petrol Services Ltd (TC6907)
11 February 2019
Treatment of partnership profits distributed to traders premium icon
CRC v Investec Asset Finance plc and Investec Bank plc, Upper Tribunal (Tax and Chancery Chamber), 19 December 2018 ...
11 February 2019
Scheme to generate capital losses premium icon
A Kerrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2019...
11 February 2019
Request to leave the flat rate scheme retrospectively premium icon
Apex Vehicle Management Ltd (TC6911)
11 February 2019
No proof that notice to file was dispatched premium icon
G Pantelli (TC6929)
11 February 2019
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Tax tip: VAT on a supplier invoice Readers’ forum: Mitigating tax on death Readers’ forum: From the frying pan into the fire? Readers’ forum: Do separate payments prevent a VAT registration problem? Readers’ forum: Should French-based chef charge VAT on services?
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May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS Pension schemes newsletter for April published
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CASES premium icon
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Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK RALC Consulting IR35 case returns to the First-tier Tribunal
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May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS Pension schemes newsletter for April published
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