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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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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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