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Issue : Vol 184, Issue 4703
8 Jul 2019
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IN THIS ISSUE
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2
Representations should be made before applying for judicial review
The Queen on the application of Mrs S Archer v HMRC, Court of Appeal, 18 June 2019...
Liability of a business with no records
P Bagshaw (
TC7139
)
No reasonable excuse for late returns
G Mason (
TC7162
)
Hypothetical contract between the hospital and the doctor
George Mantides Ltd (
TC7202
)
Time limit for submitting claims
CRC v Dundas Heritable Ltd, Upper Tribunal (Tax and Chancery Chamber), 2 July 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