Issue : Vol 192, Issue 4898

25 Jul 2023

IN THIS ISSUE

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New data from HMRC shows that £1.13bn in research and development (R&D) tax relief was handed out due to error and fraud in 2020-21. This represents 16.7% of all the R&D tax relief paid...

I Strachan (TC8858)

Waterloo Car Hire (a partnership) (TC8848)

Ebuyer Ltd (TC8853)

Illuminate Skin Clinics Ltd (TC8846)

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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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Issue : Vol 192, Issue 4898

Deadline dates for November 2025