Issue : Vol 184, Issue 4713

23 Sep 2019

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Mini one stop shopHMRC has updated the guidance on the UK VAT mini one-stop-shop (MOSS) to show that businesses will not be able to use it to account for VAT in the EU after...

A Rialas (TC7316)

The Quentin Skinner 2005 Settlement L, R and B (TC7312) ...

Newmafruit Farms Ltd (TC7254) ...

M Hunt (TC7311)

P Nowak (TC7307)

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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

DEADLINE DATES

Deadline dates for November 2025

CASES

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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

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Issue : Vol 184, Issue 4713

Deadline dates for November 2025