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Issue : Vol 191, Issue 4882

Issue : Vol 191, Issue 4882

28 Mar 2023
IN THIS ISSUE
Change to authority to act time limit for Scottish taxes premium icon
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...
23 March 2023
Approval to disclose confidential documents premium icon
M Mitchell and P Bell v CRC, Court of Appeal, 10 March 2023

24 March 2023
Ties with the UK were not loosened premium icon
D Lyons (TC8765)

24 March 2023
Power cables did not make property mixed use premium icon
J Faiers (TC8768)

23 March 2023
Seller was not a developer premium icon
Moulsdale trading as Moulsdale Properties v CRC (Scotland), Supreme Court, 22 March 2023...
23 March 2023
Temporary reduced VAT rate did not apply premium icon
The Young Driver Training Ltd (TC8748)

22 March 2023
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15
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READERS' FORUM premium icon
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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time
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NEWS premium icon
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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CASES premium icon
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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