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Issue : Vol 185, Issue 4728
22 Jan 2020
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In brief: 23 January 2020
Scottish BudgetThe Scottish government’s Budget will be published on 6 February. The Budget Bill will be introduced on the same day.tinyurl.com/scb6febAnti-money launderingHMRC has published...
Claim for additional dwelling supplement - land and buildings transaction tax
N Doherty (FTSTC14) ...
Input tax claimed on fees for advice about directors’ bonus payments
Taylor Pearson (Construction) Ltd (TC7464) ...
Correct process for issuing notices to file tax returns
CRC v N Rogers and C Shaw, Upper Tribunal (Tax and Chancery Chamber), 30 December 2019 ...
VAT rate applicable to supplies of manuals
The Queen (on the application of Metropolitan International Schools Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 December 2019 ...
Shares carrying preferential rights and the EIS
Foojit (
TC7467
)
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READERS'
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Tax tip: ULEZ costs
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Readers’ forum: Tax treatment of UK- resident’s growth shares
Readers’ forum: Is there still a VAT advantage to including a booking fee?
Readers’ forum: Change from commercial to residential
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NEWS
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HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Making tax digital pilot running on old rules
DEADLINE DATES
Deadline dates for June 2024
CASES
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Transitional provision do not apply to carried interest
Loan was an unauthorised member payment
Provision for future payments is not deductible
Gold bullion was never available to be delivered
Company denied use of the flat rate scheme
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HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Making tax digital pilot running on old rules