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Issue : Vol 192, Issue 4908

Issue : Vol 192, Issue 4908

12 Oct 2023
IN THIS ISSUE
Capping HMRC headcount will harm service levels premium icon
There will be an immediate cap on civil servant headcount across Whitehall which could save up to £1bn, the chancellor announced at the Conservative party conference.The civil service workforce...
5 October 2023
New electronic filing directions for Upper Tribunal premium icon
A new practice direction requires parties submitting documents to the Upper Tribunal (Tax and Chancery Chamber) to do so electronically using the tribunal’s CE-File secure online portal. This...
5 October 2023
Field formed part of the residential property premium icon
S Modha (TC8936)

6 October 2023
HMRC’s statement of case was not defective premium icon
Alpha Republic Ltd (TC8930)

6 October 2023
Burden of proof for discovery was met premium icon
S Mullens v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 October 2023...
5 October 2023
Members obtained no protection against risk premium icon
Intelligent Money Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 September 2023...
5 October 2023
Protective claim made too late premium icon
Bull Brand Ltd (TC8928)

3 October 2023
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READERS' FORUM premium icon
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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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NEWS premium icon
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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
DEADLINE DATES
CASES premium icon
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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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