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Issue : Vol 185, Issue 4728
22 Jan 2020
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IN THIS ISSUE
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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’ forum: Can business be purchased as a TOGC without a VAT charge?
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed