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Issue : Vol 191, Issue 4890

Issue : Vol 191, Issue 4890

30 May 2023

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IN THIS ISSUE

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HMRC has published the May edition of Agent Update. It has the usual array of articles including on the end of year deadline for employment related securities and the new tax year basis of assessment...

HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 June 2023, until further notice.For one month from the date of change, employers may use either the...

R Williams (TC8820)

Dr H Nduka (TC8818)

P Marano v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 May 2023

Murphy and Linnett v CRC, Court of Appeal, 15 May 2023

Yorkshire Agricultural Society (TC8803)

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READERS' FORUM premium icon

Tax tip: Letting out a holiday home Readers’ forum: Is Botox treatment a mental health issue? Readers’ forum: Are there tax-efficient ways to encourage cycle use? Readers’ forum: A neat solution or too good to be true? Readers’ forum: Can the taxpayer take Revenue’s silence as an answer?

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NEWS

Out & about: 16 October 2025 Online HICBC service launched Investigations in football clubs yields £90m in extra tax Timescales for new IHT regime for pensions Digital housekeeping tips for agents from ATT

Third slide

Deadline dates for November 2025

CASES

Documents requested would not aid appeal Payments to employees were taxable earnings Subject matter of appeal was a mistake in the return Standard method of input tax deduction is fair Option was not to further property development trade

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This week's opinion: 16 October 2025 Impact of the liquidator’s report on the First-tier Tribunal’s decision in Quillan Cross-border tax issues for US citizens moving to the UK as an employee Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets How can the government give tax breaks to incentivise investment in UK businesses?

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