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Issue: Vol 171, Issue 4385

Issue: Vol 171, Issue 4385

4 Jan 2013

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IN THIS ISSUE

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EU rulings on insurance-related services supersede UK, agree HMRC

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

Total Technology (Engineering) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Curran (TC2194)

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

Blumenthal (TC2174)

Payment of 2011/12 income tax after 28th will be subject to surcharge

By James Kessler QC and Harriet Brown; £150

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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

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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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