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Issue : Vol 183, Issue 4696
20 May 2019
View other Issues
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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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
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Readers’ forum: The Queen’s Gambit
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted