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Issue : Vol 184, Issue 4723

Issue : Vol 184, Issue 4723

27 Nov 2019

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IN THIS ISSUE

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Estera Trust (Jersey) Ltd and another v J Singh and others, Chancery Division, 26 July 2019...

CRC v SSE Generation Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 November 2019 ...

V Patel and others (TC7404)

KS Macmillan and another (TC7408)

Exotic Spice (Sprotborough) Ltd (TC7436)

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READERS' FORUM premium icon

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

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

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Deadline dates for November 2025

CASES

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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In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence

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