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Issue : Vol 183, Issue 4688
21 Mar 2019
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IN THIS ISSUE
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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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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures