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Issue : Vol 186, Issue 4769

Issue : Vol 186, Issue 4769

10 Nov 2020
IN THIS ISSUE
Applications invited for grant funding premium icon
HMRC is inviting voluntary and community sector organisations to apply for grant funding so they can help individuals who need extra support with their tax affairs. Organisations have until...
11 November 2020
Business property relief on furnished holiday letting business premium icon
Executors of the late S Cox (TC7919)
16 November 2020
Property held as an investment or for trade? premium icon
Hopscotch Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 October 2020
16 November 2020
Were daily penalties for late ATED return charged retrospectively? premium icon
Heacham Holidays Ltd (TC7883)
16 November 2020
Exempt supply of football pitches or a standard-rated league management service? premium icon
Netbusters (UK) Ltd (TC7915)
16 November 2020
Deductions of interest on loan notes premium icon
BlackRock Holdco 5 LLC (TC7920)
16 November 2020
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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CASES premium icon
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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