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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
Show
15
Results
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READERS' FORUM premium icon
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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS premium icon
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
CASES premium icon
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Evidence does not support loan write off Transfer of beneficial interest was a disposal Upper Tribunal upholds closure notices Suppressed sales resulted in a personal liability notice No authority to allow a late claim for EIS income tax relief
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
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