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Issue : Vol 184, Issue 4712

Issue : Vol 184, Issue 4712

16 Sep 2019
IN THIS ISSUE
In brief: 19 September 2019 premium icon
Loan charge reviewThe chancellor of the Exchequer has confirmed that a review of the loan charge is to take place. For more information, see ‘Changing landscape’ by Jon Claypole and...
16 September 2019
Cash from HMRC investigations hits £13bn
HMRC’s latest annual report and accounts shows receipts from investigations hit £13bn in 2018-19, up 27% from £10.3bn in 2017-18. UHY Hacker Young believes this increase has been...
27 August 2019
Nature of taxpayers’ company and whether it carried out non-trading activities premium icon
J and N Potter (TC7348)
16 September 2019
Temporary tax operated as intended premium icon
Credit Suisse Securities (Europe) Ltd and other companies v CRC, Chancery Division, 19 July 2019...
16 September 2019
Zero-rated book or standard-rated diary? premium icon
Thorsteinn Gardarsson trading as Action Day A Islandi (TC7255)
16 September 2019
Discovery assessment to correct invalid rollover claim premium icon
Oriel Developments Ltd (TC7306)
16 September 2019
Unauthorised payment charge on pension transfer premium icon
A Turner (TC7349)
16 September 2019
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15
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READERS' FORUM premium icon
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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?
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NEWS premium icon
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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims
DEADLINE DATES
CASES premium icon
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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution
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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025
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