Issue : Vol 191, Issue 4891

6 Jun 2023

IN THIS ISSUE

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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...

R (on the application of) Airline Placement Limited v CRC, King’s Bench Division, 19 May 2023...

P Jinks (TC8822)

Hargreaves Property Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 May 2023...

Bhaur and others v Equity First Trustees (Nevis) Ltd and others, Court of Appeal, 18 May 2023...

Glo-Ball Group Ltd (TC8823)

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READERS' FORUM premium icon

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

DEADLINE DATES

Deadline dates for February 2026

CASES

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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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Issue : Vol 191, Issue 4891

Deadline dates for February 2026