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Issue : Vol 191, Issue 4871

Issue : Vol 191, Issue 4871

10 Jan 2023

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IN THIS ISSUE

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D Oakes (TC8637 and TC8646)...

The Borough Council of King’s Lynn and West Norfolk v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022...

G Wagstaff v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022...

Mainpay Ltd v CRC, Court of Appeal, 9 December 2022

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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

MOST POPULAR

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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