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Issue : Vol 186, Issue 4767

Issue : Vol 186, Issue 4767

27 Oct 2020
IN THIS ISSUE
Non-resident SDLT surcharge legislation for consultation premium icon
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...
2 November 2020
Deadline dates for December 2020 premium icon
Key dates for your diary
2 November 2020
Notifiable arrangements under the DOTAS rules premium icon
Opus Bestpay Ltd (TC7885)
2 November 2020
Lack of awareness justified by absence abroad premium icon
A O’Connor (TC7833)
2 November 2020
Input tax claim on the supply of blinds installed by developer premium icon
Wickford Development Co Ltd (TC7864)
2 November 2020
Transfer of assets abroad provisions take precedence premium icon
J Lancashire, T Lee, M Johnson (TC7884)
2 November 2020
Permission to appeal to tribunal out of time premium icon
J Devereaux (TC7854)
2 November 2020
Innocent misunderstanding of law is not careless premium icon
H Taylor (TC7893)
2 November 2020
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15
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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
DEADLINE DATES
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 No level of direction needed for host employer liability
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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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