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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: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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