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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 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
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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 Football referees are not employees
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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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