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Issue: Vol 171, Issue 4387

Issue: Vol 171, Issue 4387

18 Jan 2013

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IN THIS ISSUE

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Ancillary to zero-rated supply of H2O

Measure does not comply with EU law

G Hunt (TC2411)

Horner v Allison and another, Queen’s Bench Division

C Thacker (TC2367)

J Edoh (TC2438)

John Matthews (executive and trustee of the estate of M Matthews deceased) (TC2329)

Lok’nStore Group plc (TC2266)

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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

MOST POPULAR

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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