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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: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years