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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: 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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NEWS premium icon
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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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CASES premium icon
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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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