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Issue : Vol 186, Issue 4753
22 Jul 2020
View other Issues
IN THIS ISSUE
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of
2
Decision to bring civil or criminal proceedings lies with HMRC
L Hackett v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 July 2020
Married women’s reduced rate election
L Terry (
TC7745
)
No reasonable excuse for late filed returns
P Grewal (
TC7749
)
Ireland did not grant Apple unlawful tax advantages
Ireland v Commission (
Cases T-778/16 and T-892/16
), General Court of the EU, 15 July 2020
Single supply of investment management services
BlackRock Investment Management (UK) Ltd v CRC (Case C-231/19), Court of Justice of the EU, 2 July 2020...
Assessment based on two sales invoices
S Convery (
TC7682
)
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READERS'
FORUM
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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?
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NEWS
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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
Deadline dates for July 2026
CASES
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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
MOST POPULAR
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