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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'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries