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Issue : Vol 189, Issue 4845

Issue : Vol 189, Issue 4845

20 Jun 2022
IN THIS ISSUE
UK government delays implementation of OECD pillar 2 framework premium icon
Draft legislation will be published in the summer to implement the Organisation for Economic Co-operation and Development’s (OECD’s) pillar 2 framework in the UK, the financial secretary...
16 June 2022
Repayment of company debt was not allowable deduction premium icon
I Tedesco (TC8498)
16 June 2022
Controlled foreign companies exemption was state aid premium icon
UK and ITV plc v European Commission (Cases T-363/19 and T-456/19), General Court of the EU, 8 June 2022...
16 June 2022
No clear definition of ‘period of ownership’ premium icon
G and S Lee (TC8502)

16 June 2022
Nothing more the taxpayer could have done premium icon
E Curtis (TC8499)

16 June 2022
Tax advantage was the main purpose of loan relationship premium icon
JTI Acquisition Company (2011) Ltd ( TC8493)...
16 June 2022
Nature of link between advertising costs and sales premium icon
Sofology Ltd and DFS Furniture Company Ltd (TC8480)...
16 June 2022
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READERS' FORUM premium icon
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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