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Issue: Vol 176, Issue 4519

Issue: Vol 176, Issue 4519

22 Sep 2015

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IN THIS ISSUE

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No real improvement in VAT collected by EU member states.

UK research and development scheme claims rise.

D Owen, A Owen (TC4469)

Mr and Mrs Fountain (TC4596)

Massey and another trading as Hilden Park Partnership; Hilden Park LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 July 2015

P Degorce v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 August 2015

Island Contract Management (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 August 2015

B Patel (TC4617)

Put your client admin into motion.

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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

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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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