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Issue : Vol 182, Issue 4675

Issue : Vol 182, Issue 4675

4 Dec 2018

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IN THIS ISSUE

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Change to HMRC’s online system access: action required by 14th December 2018.

Scottish VAT assignment – Summary of VAT assignment model.

The less welcoming environment from the government (26%) and Brexit (23%).

S Jagger (TC6774)

Fowler v CRC, Court of Appeal, 15 November 2018

B Townley (TC6775)

Leverton Search Ltd (TC6786)

Marlow Rowing Club (TC6803)

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15

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READERS' FORUM premium icon

Tax tip: Letting out a holiday home Readers’ forum: Is Botox treatment a mental health issue? Readers’ forum: Are there tax-efficient ways to encourage cycle use? Readers’ forum: A neat solution or too good to be true? Readers’ forum: Can the taxpayer take Revenue’s silence as an answer?

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NEWS

Out & about: 16 October 2025 Online HICBC service launched Investigations in football clubs yields £90m in extra tax Timescales for new IHT regime for pensions Digital housekeeping tips for agents from ATT

Third slide

Deadline dates for November 2025

CASES

Documents requested would not aid appeal Payments to employees were taxable earnings Subject matter of appeal was a mistake in the return Standard method of input tax deduction is fair Option was not to further property development trade

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