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Issue : Vol 184, Issue 4713
23 Sep 2019
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IN THIS ISSUE
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In brief: 26 September 2019
Mini one stop shopHMRC has updated the guidance on the UK VAT mini one-stop-shop (MOSS) to show that businesses will not be able to use it to account for VAT in the EU after...
Entrepreneurs’ relief on disposal of assets in settlements
The Quentin Skinner 2005 Settlement L, R and B (TC7312) ...
Transfer of assets abroad by non-domiciled taxpayer resident in the UK
A Rialas (
TC7316
)
Travel expenses for series of contracts of employment
P Nowak (
TC7307
)
Input tax on legal fees in relation to loans
Newmafruit Farms Ltd (TC7254) ...
Loss in respect of loan to a company
M Hunt (
TC7311
)
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READERS'
FORUM
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings