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Issue : Vol 184, Issue 4708

Issue : Vol 184, Issue 4708

12 Aug 2019

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IN THIS ISSUE

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G Lim (TC7248)

CRC ex parte Mr and Mrs PQ (TC7199)

Total Catering Equipment Ltd (TC7184)

R on the application of JJ Management LLP and others v CRC and another, Queen’s Bench Division, 25 July 2019...

W Tinkler v CRC, Court of Appeal, 31 July 2019

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READERS' FORUM premium icon

Readers’ forum: Gifts out of irregular income Readers’ forum: Late payment penalties – how can this be resolved? Readers’ forum: Saving the pennies Readers’ forum: Can my company issue a tax invoice after deregistration? New queries: 30 April 2026

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NEWS

Record haul of tax and National Insurance for the exchequer Spotlight on property business arrangements with indemnities Rate of electricity generator levy to increase due to Middle East crisis Campaign to reunite young people with forgotten child trust funds Changes to overlap relief online service from 1 June

Third slide

Deadline dates for May 2026

CASES

Payments conferred a gratuitous benefit Payment to EBT did not constitute earnings No need to alert taxpayer to alternative evidence Disputed director’s loan account was written off Discovery assessment was invalid

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This week's opinion: 30 April 2026 Record haul of tax and National Insurance for the exchequer Spotlight on property business arrangements with indemnities Rate of electricity generator levy to increase due to Middle East crisis Campaign to reunite young people with forgotten child trust funds

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