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Issue : Vol 191, Issue 4891
6 Jun 2023
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IN THIS ISSUE
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2
Registering for the economic crime levy
HMRC has published two new guidance pages on the economic crime levy - the annual charge on entities who are supervised under the Money Laundering Regulations SI 2017/692 and whose UK revenue exceeds...
Clearance application must be full and frank
R (on the application of) Airline Placement Limited v CRC, King’s Bench Division, 19 May 2023...
Jurisdiction of First-tier Tribunal
P Jinks (
TC8822
)
Withholding tax was due on interest paid by UK borrower
Hargreaves Property Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 May 2023...
Artificial avoidance is a social evil
Bhaur and others v Equity First Trustees (Nevis) Ltd and others, Court of Appeal, 18 May 2023...
Concept of work for furlough purposes
Glo-Ball Group Ltd (
TC8823
)
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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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NEWS
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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
DEADLINE DATES
Deadline dates for November 2025
CASES
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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