Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 172, Issue 4431

Issue: Vol 172, Issue 4431

5 Dec 2013

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IN THIS ISSUE

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TRM Electronics Ltd (TC2989)

D McWhinnie (TC2977)

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

Prudential Assurance Co Ltd & another v CRC, Chancery Division

P Stratton (TC2967)

W Lane t/a Spot On! (TC2909)

Points to consider

Admin dates for your office diary

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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

MOST POPULAR

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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