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Issue : Vol 185, Issue 4731

Issue : Vol 185, Issue 4731

10 Feb 2020
IN THIS ISSUE
In brief: 13 February 2020 premium icon
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...
10 February 2020
HMRC’s failure to address all grounds of appeal premium icon
D Sanders (TC7529) ...
5 February 2020
Reasonable excuse for not taking corrective action premium icon

Comtek Network Systems (UK) Ltd (TC7535)

 
5 February 2020
Are children’s activity boxes a mixed or single supply? premium icon
Dodadine Ltd trading as touconBox (TC7505) ...
5 February 2020
Gambling winnings or earnings from employment? premium icon

Root 2 Tax Ltd (TC7502)

 
5 February 2020
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READERS' FORUM premium icon
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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NEWS premium icon
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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CASES premium icon
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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