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Issue : Vol 184, Issue 4722
27 Nov 2019
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IN THIS ISSUE
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In brief: 28 November 2019
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...
Was a return issued to enforce a tax liability valid under TMA 1970, s 8?
CRC v Goldsmith, Upper Tribunal (Tax and Chancery Chamber), 4 November 2019...
Loan arrangement services provided to a UK bank
Target Group Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 November 2019 ...
Lack of accounting records
A Adelekun (
TC7397
)
Late return penalty imposed on the wrong party
A Salazar (
TC7398
)
Was a business carried on in partnership?
S Reneaux and L Reneaux-Smith (TC7441) ...
Transferring CIS liability to subcontractors
P Ormandi (
TC7442
)
Retrospective entry to join flat rate scheme rejected by HMRC
Holy Cow! Ice Cream Co Ltd (
TC7400
)
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READERS'
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid