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Issue : Vol 186, Issue 4767
27 Oct 2020
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IN THIS ISSUE
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2
Non-resident SDLT surcharge legislation for consultation
HMRC has published draft legislation, Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021, setting out the proposed changes to the stamp duty land tax return as a result of the...
Deadline dates for December 2020
Key dates for your diary
Notifiable arrangements under the DOTAS rules
Opus Bestpay Ltd (
TC7885
)
Lack of awareness justified by absence abroad
A O’Connor (
TC7833
)
Input tax claim on the supply of blinds installed by developer
Wickford Development Co Ltd (
TC7864
)
Transfer of assets abroad provisions take precedence
J Lancashire, T Lee, M Johnson (
TC7884
)
Permission to appeal to tribunal out of time
J Devereaux (
TC7854
)
Innocent misunderstanding of law is not careless
H Taylor (
TC7893
)
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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?
New queries: 25 June 2026
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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
Read All
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