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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: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026
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NEWS premium icon
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
DEADLINE DATES
CASES premium icon
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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