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Issue: Vol 170, Issue 4370

Issue: Vol 170, Issue 4370

6 Sep 2012

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IN THIS ISSUE

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Revenue announcement concerns use of dispensations

PCS comes to agreement with taxman over jobs

Pollen Estate Trustee Company v CRC, Upper Tribunal (Tax and Chancery Chamber)

Scarfe and another v Matthews and others, Chancery Division

G Hayward (TC2113)

MacMahon (t/a Irish Cottage Trading Co) v CRC, Upper Tribunal (Tax and Chancery Chamber)

ERF Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

E Haseldine (TC2157)

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15

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READERS' FORUM premium icon

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

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

Third slide

Deadline dates for October 2025

CASES

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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