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Issue : Vol 183, Issue 4693
29 Apr 2019
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IN THIS ISSUE
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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: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
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CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW