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Issue : Vol 184, Issue 4710
2 Sep 2019
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IN THIS ISSUE
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HMRC task forces generate a record £541m in one year
There has been a 17% increase in extra revenue generated by HMRC’s specialist task forces in 2018-19 to £541m, up from £464m in 2017-18, according to data obtained from HMRC by...
Tax on capital gains and pre-entry loss rules
ANO (No 1) Ltd (
TC7221
)
When was a retention payment earned?
B Murphy (
TC7224
)
Validity of enquiry and closure notices
Inverclyde Property Renovation LLP; Clackmannanshire Regeneration LLP (TC7223)...
Employer error on address amounts to special circumstances
J Locmelis (
TC7300
)
Advance VAT security deposit required from the company
Pachangas Mexican Restaurant Ltd (
TC7250
)
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid