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Issue : Vol 183, Issue 4693
29 Apr 2019
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IN THIS ISSUE
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2
Tax adviser definition to be expanded
The Treasury is consulting on steps the government proposes to take to transpose the EU fifth anti-money laundering directive into UK law by January 2020, including an extended definition of...
Appeal against partner payment notice penalty
D Beadle v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019...
Ordinary share capital and loss of entrepreneurs’ relief
Philip Hunt
(TC7057)
Eligible body for the purposes of exempt supplies of education
SAE Education Ltd v CRC, Supreme Court,
20 March 2019
Validity of penalty for MTIC fraud
Butt v CRC, Court of Appeal,
3 April 2019
IR35 does not apply to presenter’s personal service company
Atholl House Productions Ltd (TC7088)
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READERS'
FORUM
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings