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Issue : Vol 184, Issue 4723

Issue : Vol 184, Issue 4723

27 Nov 2019

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IN THIS ISSUE

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Estera Trust (Jersey) Ltd and another v J Singh and others, Chancery Division, 26 July 2019...

CRC v SSE Generation Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 November 2019 ...

V Patel and others (TC7404)

KS Macmillan and another (TC7408)

Exotic Spice (Sprotborough) Ltd (TC7436)

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READERS' FORUM premium icon

Readers’ forum: VAT reduction for children’s meals – and service charges? Readers’ forum: Residential lease extension Readers’ forum: Is all lost? Readers’ forum: FIG reporting New queries: 2 July 2026

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NEWS

Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Out & about: 2 July 2026

Deadline dates for August 2026

CASES

Conforming interpretation of EU law was correct No reasonable excuse for submitting five returns late Client relationships do not constitute goodwill Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer’s

MOST POPULAR

This week's opinion: 2 July 2026 Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt

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