Issue: Vol 171, Issue 4398

18 Apr 2013

IN THIS ISSUE

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Northern Ireland is set to charge a levy on carrier bags from Monday 8 April. The five pence tariff will be introduced on single-use bags, with retailers paying the proceeds to the Department of...

Wayne Watkins Oil Burner Services Ltd (TC2610)

British Association of Leisure Parks, Piers and Attractions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

I D Machinery (TC2590)

L Meynell-Smith (TC2531)

Sere Properties Ltd (TC2429)

N Coxon (TC2530)

C Rawcliffe (TC2529)

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READERS' FORUM premium icon

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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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NEWS

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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

DEADLINE DATES

Deadline dates for October 2025

CASES

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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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Issue: Vol 171, Issue 4398

Deadline dates for October 2025