Issue: Vol 173, Issue 4443

13 Mar 2014

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IN THIS ISSUE

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CRC v Mitesh Dhanak, Upper Tribunal (Tax and Chancery Chamber)

Annova Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Peebles Baptist Church (TC3204)

Reddrock Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Tasks to consider this week

“HMRC’s highly selective use of First-tier Tribunal decisions is a failing of public duty”

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The New Statutory Residence Test for Individuals: a Practical Guide by Malcolm Finney; £87; paperback; Sweet & Maxwell Residence: The Definition in Practice by Keith Gordon; £48.50; paperback;...

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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 173, Issue 4443

Deadline dates for October 2025