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Issue : Vol 183, Issue 4698
3 Jun 2019
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IN THIS ISSUE
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2
Pub landlord challenges treatment of credit card fees
Businessman Ed Armstrong, landlord of a London bar and restaurant, has launched a funding campaign on Crowdjustice to raise £30,000 to support a legal challenge to the VAT treatment of merchant...
Deadline dates for July 2019
Key dates for your diary.
Exemption for leasing or letting of immovable property
CRC v Fortyseven Park Street Ltd, Court of Appeal, 17 May 2019...
Exploitation activities include decommissioning
C Dunne (
TC6979
)
Entitlement to entrepreneurs’ relief on sale of shares
S Warshaw (
TC7107
)
Rollover relief on conversion of corporate bonds
Hancock and another v CRC,
Supreme Court
, 22 May 2019
Discovery assessment invalid
CRC v Tooth,
Court of Appeal
, 15 May 2019
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READERS'
FORUM
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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?
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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
MOST POPULAR
This week's opinion: 22 January 2026
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