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Issue : Vol 184, Issue 4722

Issue : Vol 184, Issue 4722

27 Nov 2019
IN THIS ISSUE
In brief: 28 November 2019 premium icon
Scottish Budget postponedScottish finance secretary, Derek Mackay, has confirmed that due to the general election and the cancellation of the UK government budget, it will not be possible to publish...
25 November 2019
Was a return issued to enforce a tax liability valid under TMA 1970, s 8? premium icon
CRC v Goldsmith, Upper Tribunal (Tax and Chancery Chamber), 4 November 2019...
25 November 2019
Loan arrangement services provided to a UK bank premium icon
Target Group Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 November 2019 ...
25 November 2019
Lack of accounting records premium icon
A Adelekun (TC7397)
25 November 2019
Late return penalty imposed on the wrong party premium icon
A Salazar (TC7398)
 
25 November 2019
Was a business carried on in partnership? premium icon
S Reneaux and L Reneaux-Smith (TC7441) ...
25 November 2019
Transferring CIS liability to subcontractors premium icon
P Ormandi (TC7442)
 
25 November 2019
Retrospective entry to join flat rate scheme rejected by HMRC premium icon
Holy Cow! Ice Cream Co Ltd (TC7400)
25 November 2019
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READERS' FORUM premium icon
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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