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Issue : Vol 191, Issue 4887

Issue : Vol 191, Issue 4887

9 May 2023
IN THIS ISSUE
New innovative approach for testing legislation proposed premium icon
HMRC is consulting on a new way to pilot and test legislative changes that recognises the value of taxpayer insight and the benefits of developing policy thoroughly and collaboratively. Currently,...
5 May 2023
Supervision of medical services premium icon
Revenue and Customs Brief 5/2023 confirms that, from 1 May 2023, medical services carried out by non-registered staff directly supervised by pharmacists are exempt from VAT. This change, which was...
5 May 2023
No special rules for companies in liquidation premium icon
S Uddin; Kazitula Ltd (in liquidation) v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 April 2023...
4 May 2023
Tax silk owed no duty of care to investors premium icon
David McClean and others v Andrew Thornhill KC, Court of Appeal, 28 April 2023...
4 May 2023
Taxpayer had not been careless premium icon
T Hextall (TC8804)

3 May 2023
Turmeric shots were zero rated as a food premium icon
Innate-Essence Ltd (TC8792)

2 May 2023
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15
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READERS' FORUM premium icon
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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS premium icon
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
CASES premium icon
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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
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