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Issue : Vol 184, Issue 4722

Issue : Vol 184, Issue 4722

27 Nov 2019
IN THIS ISSUE
In brief: 28 November 2019 premium icon
Scottish Budget postponedScottish finance secretary, Derek Mackay, has confirmed that due to the general election and the cancellation of the UK government budget, it will not be possible to publish...
25 November 2019
Was a return issued to enforce a tax liability valid under TMA 1970, s 8? premium icon
CRC v Goldsmith, Upper Tribunal (Tax and Chancery Chamber), 4 November 2019...
25 November 2019
Loan arrangement services provided to a UK bank premium icon
Target Group Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 November 2019 ...
25 November 2019
Lack of accounting records premium icon
A Adelekun (TC7397)
25 November 2019
Late return penalty imposed on the wrong party premium icon
A Salazar (TC7398)
 
25 November 2019
Was a business carried on in partnership? premium icon
S Reneaux and L Reneaux-Smith (TC7441) ...
25 November 2019
Transferring CIS liability to subcontractors premium icon
P Ormandi (TC7442)
 
25 November 2019
Retrospective entry to join flat rate scheme rejected by HMRC premium icon
Holy Cow! Ice Cream Co Ltd (TC7400)
25 November 2019
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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