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Issue : Vol 184, Issue 4721
18 Nov 2019
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IN THIS ISSUE
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2
Conforming interpretation of UK law on exit charge
Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 (TC7406) ...
Misunderstanding between zero-rated and exempt sales
Alan and Carolynda MacDonald (
TC7390
)
Attribution of notional capital to permanent establishments
Irish Bank Resolution Corporation Ltd (in special liquidation); Irish Nationwide Building Society v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 October 2019 ...
Taxpayer’s reliance on HMRC’s manuals did not create a legitimate expectation
R (on the application of Aozora GMAC Investment) v CRC, Court of Appeal , 8 October 2019 ...
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READERS'
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Readers’ forum: Calculation of EIS gains
Readers’ forum: Is the employment allowance available to a sole director?
Readers’ forum: From The Little Mermaid to Jack and the Beanstalk
Readers’ forum: Two claims or one?
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NEWS
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Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012
Scottish government consults on air departure tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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Assessments were not protected
Zero-rated book or a standard-rated ghost-writing service?
Lack of formal claim means lack of appeal
When a temporary workplace is a permanent one
Taxpayer was UK-resident for tax purposes
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This week's opinion: 12 February 2026
Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012