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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: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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NEWS
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Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy