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Issue: Vol 168, Issue 4315

Issue: Vol 168, Issue 4315

29 Jul 2011

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IN THIS ISSUE

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Brief explains implications of Paymex Ltd case

Buzzoni (executor of the estate of Kamhi, deceased) and others (TC1129)

Green and another v Hon E Alexander and others, Chancery Division

Hellesdon Leather and Cloth Company (TC1154)

Mertrux Ltd (TC1253)

Smith v CRC, Upper Tribunal (Tax and Chancery Chamber)

Marlen Ltd (TC1264)

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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

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

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Deadline dates for November 2025

CASES

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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In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence

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