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Issue : Vol 185, Issue 4733

Issue : Vol 185, Issue 4733

24 Feb 2020
IN THIS ISSUE
In brief: 27 February 2020 premium icon
TrustsThe January 2020 edition of HMRC’s Trusts and Estates Newsletter includes articles on: a micro service for reporting property disposals and paying capital gains tax from April 2020; a...
24 February 2020
Home loan scheme fails premium icon
J Shelford, I Lazar, R Herbert and M Herbert (as executors of J Herbert deceased) and J Shelford (as trustee of the Herbert Life Interest Trust Settlement) (TC7549)...
24 February 2020
Negative income is not a meaningful concept premium icon
A Scott v CRC, Court of Appeal, 22 January 2020
24 February 2020
Sideways relief for farming losses premium icon
CRC v A Naghshineh, Upper Tribunal (Tax and Chancery Chamber), 31 January 2020...
24 February 2020
Late multiple dwellings relief claim premium icon
Secure Service Ltd (TC7555)
24 February 2020
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READERS' FORUM premium icon
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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential
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NEWS premium icon
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Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Annual tax credit renewal notices on their way to claimants Deadline dates for June 2024
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CASES premium icon
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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme
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Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Transitional provision do not apply to carried interest Loan was an unauthorised member payment
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