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Issue : Vol 184, Issue 4713

Issue : Vol 184, Issue 4713

23 Sep 2019
IN THIS ISSUE
In brief: 26 September 2019 premium icon
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...
23 September 2019
Transfer of assets abroad by non-domiciled taxpayer resident in the UK premium icon
A Rialas (TC7316) 
18 September 2019
Entrepreneurs’ relief on disposal of assets in settlements premium icon
The Quentin Skinner 2005 Settlement L, R and B (TC7312) ...
18 September 2019
Input tax on legal fees in relation to loans premium icon
Newmafruit Farms Ltd (TC7254) ...
17 September 2019
Loss in respect of loan to a company premium icon
M Hunt (TC7311) 
17 September 2019
Travel expenses for series of contracts of employment premium icon
P Nowak (TC7307) 
17 September 2019
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READERS' FORUM premium icon
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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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
DEADLINE DATES
CASES premium icon
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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
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