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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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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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