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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'
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus