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Issue : Vol 193, Issue 4952

Issue : Vol 193, Issue 4952

12 Sep 2024
IN THIS ISSUE
In brief: 12 September 2024 premium icon
Trusts The August edition of HMRC’s trusts and estates newsletter is available. tinyurl.com/hmrctenaug24 ADIT results The CIOT announced that 509 students passed at least one exam at the June 2024...
9 September 2024
Small businesses evading tax cost exchequer £5.5bn premium icon
HMRC estimated £5.5bn was lost due to tax evasion in 2022-23 – 81% from small businesses (up from 66% in 2019-20), according to a new National Audit Office (NAO) report on tax evasion in...
5 September 2024
Claimant was not self-employed premium icon
Ali Sadiq Jaafar (TC9279)

4 September 2024
Taxpayers had no arguable grounds for appeal premium icon
Wired Orthodontics and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 August 2024 ...
4 September 2024
Sky rugby pundit’s hypothetical contract would have been one of employment premium icon
CRC v SL Barnes, Upper Tribunal (Tax and Chancery Chamber), 28 August 2024...
4 September 2024
The personal service was made available to UK company premium icon
Bilfinger Salamis UK Ltd (TC9261)

3 September 2024
City sightseeing passes qualified as a multi-purpose voucher premium icon
Go City Ltd (TC9263)
28 August 2024
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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
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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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