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Issue : Vol 185, Issue 4729

Issue : Vol 185, Issue 4729

29 Jan 2020
IN THIS ISSUE
In brief: 30 January 2020 premium icon
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...
27 January 2020
Occupation of property for only or main residence relief premium icon
C Simpson (TC7476) ...
24 January 2020
Whether a discovery was stale premium icon
B Jafari (TC7465) ...
23 January 2020
Reasonableness of taxpayer’s behaviour in bringing appeal premium icon
M Ahmed (TC7473) ...
23 January 2020
VAT relief for historic bad debts premium icon
Dixons Retail plc (TC7486) ...
23 January 2020
Limit placed on consortium relief premium icon
CRC v South Eastern Power Networks plc and others, Upper Tribunal (Tax and Chancery Chamber), 24 December 2019 ...
23 January 2020
Adviser acted carelessly for the purposes of discovery premium icon
CRC v J Hicks, Upper Tribunal (Tax and Chancery Chamber), 14 January 2020 ...
23 January 2020
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READERS' FORUM premium icon
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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS premium icon
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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CASES premium icon
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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