Issue : Vol 191, Issue 4882

28 Mar 2023

IN THIS ISSUE

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Revenue Scotland has decided to remove the 12-month authority to act time limit to provide a more efficient service to taxpayers and agents.From 19 March 2023, the limit for all future land and...

M Mitchell and P Bell v CRC, Court of Appeal, 10 March 2023

D Lyons (TC8765)

J Faiers (TC8768)

Moulsdale trading as Moulsdale Properties v CRC (Scotland), Supreme Court, 22 March 2023...

The Young Driver Training Ltd (TC8748)

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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

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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

Deadline dates for October 2025

CASES

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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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Issue : Vol 191, Issue 4882

Deadline dates for October 2025