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Issue : Vol 185, Issue 4731
10 Feb 2020
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IN THIS ISSUE
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In brief: 13 February 2020
Film tax reliefThe European Commission has notified the UK of its decision not to raise objections to the extension of state aid approval for UK film tax relief until April 2025. The current approval...
Reasonable excuse for not taking corrective action
Comtek Network Systems (UK) Ltd (
TC7535
)
Gambling winnings or earnings from employment?
Root 2 Tax Ltd (
TC7502
)
Are children’s activity boxes a mixed or single supply?
Dodadine Ltd trading as touconBox (TC7505) ...
HMRC’s failure to address all grounds of appeal
D Sanders (TC7529) ...
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READERS'
FORUM
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Readers’ forum: Does a guest house owner need to register for VAT?
Readers’ forum: Offering a FIG leaf?
Readers’ forum: Missing in action
Readers’ forum: Cross-border tax treatment of disability benefit – revisited
New queries: 15 October 2026
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NEWS
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Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn
Surge in foreign tax authority requests for information
DEADLINE DATES
Deadline dates for November 2026
CASES
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Voting rights not established
Free spins won from wholly free games are exempt
Back-to-back rotation included accommodation
Input tax on supplies of management services
Pool house was not suitable as a second home
MOST POPULAR
This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn