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Etienne Wong

Etienne Wong is a barrister at Old Square Tax Chambers. He has been a tax lawyer since 1990. He can be contacted by email: Ewong@15oldsquare.co.uk.
ARTICLES
Q&A: Supreme Court judgment in Target Group Ltd
The VAT exemption applicable to transactions concerning payments/transfers: the UK Supreme Court judgment in Target Group Ltd.
16 October 2023
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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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