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Issue : Vol 191, Issue 4875

Issue : Vol 191, Issue 4875

7 Feb 2023
IN THIS ISSUE
Resolve the loan charge in the Budget, says action group premium icon
The Loan Charge Action Group (LCAG) has called on chancellor of the exchequer Jeremy Hunt to use the Budget in March to agree a fair resolution to the loan charge scandal and continuing controversy...
3 February 2023
Permission given for interlocutory decision to be published premium icon
A Lillicrap v HMRC and J Messore (TC8707)...
3 February 2023
Healthiness of the products should be taken into account premium icon
WM Morrison Supermarkets plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2023...
3 February 2023
Cash gifts to employees were taxable as earnings premium icon
Gain Capital Ltd (TC8703)

3 February 2023
Sale completed after the 18-month time limit premium icon
I Tavendale [2023] FTSTC1

2 February 2023
Acquisition of property is residential premium icon
D Sexton and E Sexton (TC8708)

2 February 2023
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READERS' FORUM premium icon
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Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025
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NEWS premium icon
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VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
CASES premium icon
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Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable
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This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity
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