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Issue : Vol 183, Issue 4684

Issue : Vol 183, Issue 4684

19 Feb 2019
IN THIS ISSUE
Structures and buildings allowance is too complex premium icon
The Chartered Institute of Taxation is appealing to the government to consider simplifying the planned structures and buildings allowance (SBA).Announced by the chancellor in the 2018 Budget, the...
19 February 2019
In brief: 21 February 2019 premium icon
Royal assent; Employee Bulletin; Loan charge; Inheritance tax; Contracting out; VAT
19 February 2019
Was there a single trade or two businesses in place? premium icon
Darren Vaughan (TC6910)
19 February 2019
Treatment of taxable and exempt supplies premium icon
DCM (Optical Holdings) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 December 2018...
19 February 2019
Fees paid by a subsidiary to third party suppliers premium icon
CRC v Tesco Freetime and Tesco plc, Upper Tribunal (Tax and Chancery Chamber), 24 January 2019...
19 February 2019
Eligibility of a silo built to store grain before sale premium icon
S May and another (TC6928)
19 February 2019
Security for payment of future PAYE and VAT liabilities premium icon
D Smith (TC6936)
19 February 2019
Who was the promoter of a notifiable arrangement? premium icon
HMRC v Curzon Capital Ltd (TC6949)
19 February 2019
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READERS' FORUM premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
DEADLINE DATES
CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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