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Issue : Vol 183, Issue 4684

Issue : Vol 183, Issue 4684

19 Feb 2019
IN THIS ISSUE
Structures and buildings allowance is too complex premium icon
The Chartered Institute of Taxation is appealing to the government to consider simplifying the planned structures and buildings allowance (SBA).Announced by the chancellor in the 2018 Budget, the...
19 February 2019
In brief: 21 February 2019 premium icon
Royal assent; Employee Bulletin; Loan charge; Inheritance tax; Contracting out; VAT
19 February 2019
Was there a single trade or two businesses in place? premium icon
Darren Vaughan (TC6910)
19 February 2019
Treatment of taxable and exempt supplies premium icon
DCM (Optical Holdings) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 December 2018...
19 February 2019
Fees paid by a subsidiary to third party suppliers premium icon
CRC v Tesco Freetime and Tesco plc, Upper Tribunal (Tax and Chancery Chamber), 24 January 2019...
19 February 2019
Eligibility of a silo built to store grain before sale premium icon
S May and another (TC6928)
19 February 2019
Security for payment of future PAYE and VAT liabilities premium icon
D Smith (TC6936)
19 February 2019
Who was the promoter of a notifiable arrangement? premium icon
HMRC v Curzon Capital Ltd (TC6949)
19 February 2019
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READERS' FORUM premium icon
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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?
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NEWS premium icon
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New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties
DEADLINE DATES
CASES premium icon
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Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown
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This week's opinion: 17 April 2025 New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’
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