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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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READERS' FORUM premium icon
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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS premium icon
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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CASES premium icon
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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