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Issue : Vol 183, Issue 4696
20 May 2019
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IN THIS ISSUE
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2
Data protection
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,...
Failure to report non-resident return for property sale
R and R Kirsopp (
TC7064
)
Failure to notify liability to register
S A Chaudry (
TC7050
)
Reasonable excuse for failing to comply with APNs
ASE plc (
TC7067
)
Return issued to collect PAYE underpayment
Hurst (
TC7125
)
Treatment of accounting debits arising under IFRS 2
CRC v NCL Investments Ltd; Smith & Williamson Corporate Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 8 April 2019...
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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