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Issue : Vol 185, Issue 4729
29 Jan 2020
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In brief: 30 January 2020
Employment allowanceThe draft Employment Allowance (Excluded Persons) Regulations 2020 will restrict the allowance to employers with a class 1 National Insurance liability below £100,000 in the...
Occupation of property for only or main residence relief
C Simpson (TC7476) ...
Limit placed on consortium relief
CRC v South Eastern Power Networks plc and others, Upper Tribunal (Tax and Chancery Chamber), 24 December 2019 ...
Reasonableness of taxpayer’s behaviour in bringing appeal
M Ahmed (TC7473) ...
Adviser acted carelessly for the purposes of discovery
CRC v J Hicks, Upper Tribunal (Tax and Chancery Chamber), 14 January 2020 ...
Whether a discovery was stale
B Jafari (TC7465) ...
VAT relief for historic bad debts
Dixons Retail plc (TC7486) ...
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
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Readers’ forum: It’s a dog’s life
New queries: 24 September 2026
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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