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Issue : Vol 191, Issue 4894
27 Jun 2023
View other Issues
IN THIS ISSUE
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of
2
No reduction in the inheritance tax due
J C Pride as trustee of the estate of the late G Pride (TC8776)...
Woodlands form part of the property
The How Development 1 Ltd v CRC, Upper Tribunal ((Tax and Chancery Chamber), 30 March 2023...
Oil royalties paid to bank are not subject to UK tax
Royal Bank of Canada v CRC,
Court of Appeal
, 21 June 2023
No eligibility for Covid support due to late real-time information returns
Raystra Healthcare Ltd (
TC8838
)
VAT assessments raised outside the statutory time limit
Maxxim Residential Design Ltd (
TC8834
)
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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