Issue : Vol 183, Issue 4696

20 May 2019

IN THIS ISSUE

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HMRC’s privacy notice has been updated with references to the department’s appropriate policy document outlining how it processes special categories of sensitive personal information,...

R and R Kirsopp (TC7064)

S A Chaudry (TC7050)

ASE plc (TC7067)

Hurst (TC7125)

CRC v NCL Investments Ltd; Smith & Williamson Corporate Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 8 April 2019...

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READERS' FORUM premium icon

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

DEADLINE DATES

Deadline dates for February 2026

CASES

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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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Issue : Vol 183, Issue 4696

Deadline dates for February 2026