Since 1927 the leading authority on tax law, practice and administration

Victoria Alicea

Victoria Alicea undertook a pupillage in tax, and then returned to work at the Supreme Court and Judicial Committee of the Privy Council in the UK. She is now a senior lawyer (barrister) in the Civil Service. She can be contacted by email: vmalicea91@yahoo.com.

ARTICLES

Inheritance – get it right

Ignorance is no excuse

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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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NEWS

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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Deadline dates for October 2025

CASES

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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