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Issue: Vol 171, Issue 4393

Issue: Vol 171, Issue 4393

7 Mar 2013
IN THIS ISSUE
Reduced VAT rate not permitted for energy-saving materials

UK referred to EU court of justice

28 February 2013
Inefficiency delays payment premium icon

S Brand (TC2434)

5 March 2013
Tax correctly charged premium icon

John Mander Pension Scheme Trustees Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

4 March 2013
Whose profits? premium icon

CRC v Anson, Court of Appeal

1 March 2013
FURBS payment premium icon

GF Ballard (TC2505)

1 March 2013
No consensus premium icon

Borough Council of King’s Lynn and West Norfolk (TC2342)

28 February 2013
Tax admin deadlines – April 2013
1 April Payment of corporation tax liabilities for small/medium-sized companies account period ended 30 June 2012. Reduction in main rate of corporation tax to 23%. Change to emission...
4 March 2013
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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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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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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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