Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
View online issue
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
Show
15
Results
Subscribe
READERS' FORUM premium icon
Read All
Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
CASES premium icon
Read All
Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
MOST POPULAR
This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
Copyright © 2026 LexisNexis
back to top icon