Simon's Tax Intelligence

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Simon's Weekly Tax Intelligence provides a complete weekly news service for current

developments in direct and indirect taxation.

* Budget Issue - a special issue published in Budget week includes the taxation

parts of the Chancellor's speech and Financial Statement, Budget Resolutions

and all official press releases concerning the Budget tax proposals.

* Cumulative lists and indexes (pink pages) - provide a complete guide to items

published in the year (updated every five weeks).

* Cross-references are included after each item to Simon's Direct Tax Service, De

Voil Indirect Tax Service and Foster's Inheritance Tax, as appropriate.



Additional Information:

SOURCE CURRENCY
Issue 49, 12 December 2019



UPDATE INFORMATION
News in brief
HMRC Manuals
Weekly roundup of HMRC manual changes

Direct taxes
CT instalments for very large companies

Agent Update 75—December 2019/January 2020

Case summaries—direct taxes
Bashir Ahmed Jafari v HMRC TC07465 [2019] UKFTT 692 (TC)

Spring Capital Ltd v HMRC TC07471 [2019] UKFTT 699 (TC)

Simpson v HMRC TC07476 [2019] UKFTT 704 (TC)

Case summaries—indirect taxes
RSR Sports Ltd v HMRC TC07453 [2019] UKFTT 678 (TC)

Taylor Pearson (Construction) Ltd v HMRC TC07464 [2019] UKFTT 691 (TC)



AUTHOR INFORMATION
As at December 2019

Contributors

Tanya Stewart Content editor