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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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

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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

Deadline dates for June 2024

CASES

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Evidence does not support loan write off Transfer of beneficial interest was a disposal Upper Tribunal upholds closure notices Suppressed sales resulted in a personal liability notice No authority to allow a late claim for EIS income tax relief

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Issue : Vol 191, Issue 4891

Deadline dates for June 2024