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Issue : Vol 177, Issue 4549

Issue : Vol 177, Issue 4549

10 May 2016

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IN THIS ISSUE

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VAT treatment of conversions of non-residential buildings under permitted development rights.

A talking points digital meeting will take place on 19 May.

R (on application of Telefonica Europe plc and another) v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 April 2016 ...

E Donnithorne (TC5017)

Broadsteady Ltd (TC4886)

N Bell (TC4969)

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READERS' FORUM premium icon

Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

Third slide

Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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