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Issue : Vol 183, Issue 4693

Issue : Vol 183, Issue 4693

29 Apr 2019
IN THIS ISSUE
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...
23 April 2019
Appeal against partner payment notice penalty premium icon
D Beadle v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019...
29 April 2019
Ordinary share capital and loss of entrepreneurs’ relief premium icon
Philip Hunt (TC7057)
29 April 2019
Eligible body for the purposes of exempt supplies of education premium icon
SAE Education Ltd v CRC, Supreme Court, 20 March 2019
23 April 2019
Validity of penalty for MTIC fraud premium icon
Butt v CRC, Court of Appeal, 3 April 2019
23 April 2019
IR35 does not apply to presenter’s personal service company premium icon
Atholl House Productions Ltd (TC7088)
23 April 2019
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Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026
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NEWS premium icon
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
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CASES premium icon
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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