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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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READERS' FORUM premium icon
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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble
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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation
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CASES premium icon
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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins
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In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence
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