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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
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
Reasonableness of taxpayer’s behaviour in bringing appeal premium icon
M Ahmed (TC7473) ...
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
Whether a discovery was stale premium icon
B Jafari (TC7465) ...
23 January 2020
VAT relief for historic bad debts premium icon
Dixons Retail plc (TC7486) ...
23 January 2020
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READERS' FORUM premium icon
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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NEWS premium icon
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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CASES premium icon
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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