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Issue : Vol 184, Issue 4708
12 Aug 2019
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IN THIS ISSUE
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of
2
Entitlement to losses on property dealings
G Lim (
TC7248
)
Third party notice in respect of non-resident individuals
CRC ex parte Mr and Mrs PQ (
TC7199
)
Treatment of employee theft as a ‘bad debt relief’ claim
Total Catering Equipment Ltd (
TC7184
)
Lawfulness of an informal investigation by HMRC
R on the application of JJ Management LLP and others v CRC and another, Queen’s Bench Division, 25 July 2019...
Notice of enquiry into taxpayer’s return sent to agent
W Tinkler v CRC,
Court of Appeal
, 31 July 2019
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
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Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed