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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: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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