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Issue : Vol 183, Issue 4688
21 Mar 2019
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IN THIS ISSUE
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2
Backlog of tax disputes has risen for three years in a row
The backlog of appeals at the First-tier Tribunal hit 28,800 in 2017-18, up from 25,520 in 2016-17, and more than double the 13,460 outstanding in 2009-10. Pinsent Masons considers this has been...
In brief: 21 March 2019
Australia; VAT; Transport; Austria; VAT rules for e-commerce; Capital allowances
Expenditure on haulage equipment was not deductible under CTA 2009, s 68
Turners (Soham) Ltd (
TC6997
)
Refusal to grant permission to make a late appeal
D Peters (known as I Jones) v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 February 2019...
Taxi firm acted as agent or principal?
Bryn Williams (
TC6963
)
Incorrect claim for property expenses
P Negka (
TC6966
)
Reliance on a third party and reasonable excuse
I Coll (
TC6971
)
Decision not to code out underpayment was flawed
M Rich (
TC7001
)
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
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Readers’ forum: Double trouble
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