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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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15
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READERS' FORUM premium icon
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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS premium icon
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In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses
DEADLINE DATES
CASES premium icon
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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse
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Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers
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