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Issue : Vol 195, Issue 4990

Issue : Vol 195, Issue 4990

26 Jun 2025
IN THIS ISSUE
Warning for individuals working for umbrella companies premium icon
Potential indicators of tax avoidance arrangements for individual agency workers and contactors who are moved between umbrella companies are highlighted by HMRC in Spotlight 71. The signs to look out...
23 June 2025
Movers & shakers: 26 June 2025
The latest appointments this month.
23 June 2025
In brief: 26 June 2025 premium icon
Bereavement helplineHMRC’s bereavement helpline has changed to 0300 322 9620 for callers in the UK, and to +44 300 322 9620 for callers from outside the UK. tinyurl.com/hmrcbereaveline Employer...
23 June 2025
The effect of a transaction is not necessarily a purpose premium icon
Osmond and another, Upper Tribunal (Tax and Chancery Chamber), 13 June 2025...
23 June 2025
Depreciated replacement cost was not appropriate premium icon
Nellsar Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 June 2025...
23 June 2025
Intention was to mislead HMRC premium icon
M Whines (TC9537)
23 June 2025
Drugs administered to outpatients and personal use premium icon
Clatterbridge Pharmacy Ltd (TC9544)...
23 June 2025
Practice generally prevailing ended in September 2017 premium icon
R Joye; D Sumners (TC9547)...
23 June 2025
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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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