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Issue : Vol 192, Issue 4896

Issue : Vol 192, Issue 4896

13 Jul 2023
IN THIS ISSUE
In brief: 13 July 2023
Finance Bill progressFinance (No.2) Bill 2023 completed its remaining stages in the House of Lords on 4 July and is on course for royal assent before 20 July.tinyurl.com/y5zx3ya7Retained EU Law...
10 July 2023
First-tier Tribunal has no jurisdiction to rule on fairness premium icon
Sentinel Fire and Security Systems Ltd (TC8849)...
10 July 2023
Taxpayer entitled to child benefit paid to divorced spouse premium icon
Mr Meades (TC8844)

10 July 2023
HMRC chases employee for employer's PAYE bill premium icon
D Adjei v the Official Receiver and another, Chancery Division, 29 June 2023...
10 July 2023
No information to support expenses claim premium icon
Bakery Badjie (TC8840)

10 July 2023
No reasonable excuse for paying VAT late premium icon
Nations Recruitment Ltd (TC8836)

10 July 2023
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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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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
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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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