Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
View online issue
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
Show
15
Results
Subscribe
READERS' FORUM premium icon
Read All
Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
CASES premium icon
Read All
No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
MOST POPULAR
This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
Copyright © 2026 LexisNexis
back to top icon