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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: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026

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NEWS

Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

Third slide

Deadline dates for September 2026

CASES

Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

MOST POPULAR

This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT

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