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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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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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