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Issue : Vol 192, Issue 4896
13 Jul 2023
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IN THIS ISSUE
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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...
First-tier Tribunal has no jurisdiction to rule on fairness
Sentinel Fire and Security Systems Ltd (TC8849)...
Taxpayer entitled to child benefit paid to divorced spouse
Mr Meades (
TC8844
)
HMRC chases employee for employer's PAYE bill
D Adjei v the Official Receiver and another, Chancery Division, 29 June 2023...
No information to support expenses claim
Bakery Badjie (
TC8840
)
No reasonable excuse for paying VAT late
Nations Recruitment Ltd (
TC8836
)
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READERS'
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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