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Issue : Vol 184, Issue 4722
27 Nov 2019
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IN THIS ISSUE
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2
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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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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VAT error correction notice updated
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