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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...
Transfer of assets abroad by non-domiciled taxpayer resident in the UK
A Rialas (
TC7316
)
Entrepreneurs’ relief on disposal of assets in settlements
The Quentin Skinner 2005 Settlement L, R and B (TC7312) ...
Input tax on legal fees in relation to loans
Newmafruit Farms Ltd (TC7254) ...
Loss in respect of loan to a company
M Hunt (
TC7311
)
Travel expenses for series of contracts of employment
P Nowak (
TC7307
)
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READERS'
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Tax tip: ULEZ costs
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Readers’ forum: Tax treatment of UK- resident’s growth shares
Readers’ forum: Is there still a VAT advantage to including a booking fee?
Readers’ forum: Change from commercial to residential
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NEWS
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HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Making tax digital pilot running on old rules
DEADLINE DATES
Deadline dates for June 2024
CASES
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Transitional provision do not apply to carried interest
Loan was an unauthorised member payment
Provision for future payments is not deductible
Gold bullion was never available to be delivered
Company denied use of the flat rate scheme
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HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Making tax digital pilot running on old rules