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Issue : Vol 184, Issue 4708

Issue : Vol 184, Issue 4708

12 Aug 2019
IN THIS ISSUE
Entitlement to losses on property dealings premium icon
G Lim (TC7248)  
13 August 2019
Third party notice in respect of non-resident individuals premium icon
CRC ex parte Mr and Mrs PQ (TC7199)  
13 August 2019
Treatment of employee theft as a ‘bad debt relief’ claim premium icon
Total Catering Equipment Ltd (TC7184)
 
12 August 2019
Lawfulness of an informal investigation by HMRC premium icon
R on the application of JJ Management LLP and others v CRC and another, Queen’s Bench Division, 25 July 2019...
12 August 2019
Notice of enquiry into taxpayer’s return sent to agent premium icon
 W Tinkler v CRC, Court of Appeal, 31 July 2019
12 August 2019
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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