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Issue : Vol 191, Issue 4893

Issue : Vol 191, Issue 4893

20 Jun 2023
IN THIS ISSUE
HMRC nudges people named in Pandora Papers premium icon
UK residents mentioned in the 2021 Pandora Papers are being given the chance to correct their tax affairs.HMRC is writing to individuals named in the files of 14 offshore financial service providers...
14 June 2023
Tax authority was not on a fishing expedition premium icon
Foreign National (TC8835)

16 June 2023
Documents had been deliberately manipulated premium icon
Top-Notch Accountants Limited (TC8833)

16 June 2023
Reasonable excuse for non-payment during judicial review proceedings premium icon
W Archer v CRC, Court of Appeal, 7 June 2023...
16 June 2023
Nature of payment to government agency premium icon
Swiss Centre Ltd (TC8825)

15 June 2023
Input tax claims were deliberately overstated premium icon
Coonley Trading Ltd (TC8828)

14 June 2023
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READERS' FORUM premium icon
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
CASES premium icon
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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