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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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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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