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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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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS premium icon
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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CASES premium icon
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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