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Issue : Vol 185, Issue 4728

Issue : Vol 185, Issue 4728

22 Jan 2020
IN THIS ISSUE
In brief: 23 January 2020 premium icon
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...
20 January 2020
Claim for additional dwelling supplement - land and buildings transaction tax premium icon
N Doherty (FTSTC14) ...
16 January 2020
Input tax claimed on fees for advice about directors’ bonus payments premium icon
Taylor Pearson (Construction) Ltd (TC7464) ...
16 January 2020
Correct process for issuing notices to file tax returns premium icon
CRC v N Rogers and C Shaw, Upper Tribunal (Tax and Chancery Chamber), 30 December 2019 ...
16 January 2020
VAT rate applicable to supplies of manuals premium icon
The Queen (on the application of Metropolitan International Schools Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 December 2019 ...
16 January 2020
Shares carrying preferential rights and the EIS premium icon

Foojit (TC7467)

16 January 2020
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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