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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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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 premium icon
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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
DEADLINE DATES
CASES premium icon
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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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