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Issue : Vol 183, Issue 4688

Issue : Vol 183, Issue 4688

21 Mar 2019
IN THIS ISSUE
Backlog of tax disputes has risen for three years in a row premium icon
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...
18 March 2019
In brief: 21 March 2019 premium icon
Australia; VAT; Transport; Austria; VAT rules for e-commerce; Capital allowances
18 March 2019
Expenditure on haulage equipment was not deductible under CTA 2009, s 68 premium icon
Turners (Soham) Ltd (TC6997)
18 March 2019
Refusal to grant permission to make a late appeal premium icon
D Peters (known as I Jones) v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 February 2019...
18 March 2019
Taxi firm acted as agent or principal? premium icon
Bryn Williams (TC6963)
18 March 2019
Incorrect claim for property expenses premium icon
P Negka (TC6966)
18 March 2019
Reliance on a third party and reasonable excuse premium icon
I Coll (TC6971) 
18 March 2019
Decision not to code out underpayment was flawed premium icon
M Rich (TC7001)
18 March 2019
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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