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Issue : Vol 185, Issue 4749

Issue : Vol 185, Issue 4749

22 Jun 2020
IN THIS ISSUE
In brief: 25 July 2020 premium icon
Agent updateHMRC’s Agent Update 78 contains a Covid-19 update, articles on off-payroll working, as well as Covid-19 news from The Pensions Regulator.Trusts and estatesThe June edition of...
22 June 2020
Addressing of SDLT enquiry notices premium icon
Troy Homes Ltd and Troy Homes (Inland) Ltd (TC7661)
18 June 2020
Disputed PAYE tax within APN provisions premium icon
Sheiling Properties Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 June 2020...
18 June 2020
Linked transactions have distinct consequences premium icon
B Khan v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 June 2020...
17 June 2020
Unpaid consideration for supplies between related companies premium icon
The Premspec Group Ltd (TC7653)
17 June 2020
First-tier Tribunal’s approach to missing trader intra community fraud premium icon
CRC v Beigebell Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 June 2020...
17 June 2020
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READERS' FORUM premium icon
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
CASES premium icon
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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