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: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026

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NEWS

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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax

DEADLINE DATES

Deadline dates for March 2026

CASES

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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless

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Issue : Vol 191, Issue 4882

Deadline dates for March 2026