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Issue : Vol 191, Issue 4894

Issue : Vol 191, Issue 4894

27 Jun 2023

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IN THIS ISSUE

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J C Pride as trustee of the estate of the late G Pride (TC8776)...

The How Development 1 Ltd v CRC, Upper Tribunal ((Tax and Chancery Chamber), 30 March 2023...

Royal Bank of Canada v CRC, Court of Appeal, 21 June 2023

Raystra Healthcare Ltd (TC8838)

Maxxim Residential Design Ltd (TC8834)

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READERS' FORUM premium icon

Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025

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NEWS

VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies

Third slide

Deadline dates for January 2026

CASES

Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable

MOST POPULAR

This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity

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