Issue: Vol 175, Issue 4497

21 Apr 2015

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Derek Collings t/a Engineering Unlimited (TC4288)

R (on the application of Andrew Michael Higgs) v CRC, Upper Tribunal (Tax and Chancery Chamber)

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HMRC have published Employer Bulletin 53. Extracts follow. Reminders for the new tax year The van benefit charge exemption for zero-emission vans is being phased out between April 2015 and April...

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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 175, Issue 4497

Deadline dates for October 2025