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Issue : Vol 191, Issue 4874

Issue : Vol 191, Issue 4874

31 Jan 2023

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IN THIS ISSUE

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S&L Barnes Ltd (TC8697)

N Hall and another (TC8691)

2 Green Smile Ltd and another (TC8677)

HBOS and Lloyds Banking Group v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 January 2023...

ATN Marketing Ltd (TC8689)

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READERS' FORUM premium icon

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

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

Third slide

Deadline dates for October 2025

CASES

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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