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Issue : Vol 176, Issue 4525

Issue : Vol 176, Issue 4525

3 Nov 2015

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IN THIS ISSUE

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Skatteverket v David Hedqvist (Case C-264/14), ECJ, 22 October 2015

DMWSHNZ v CRC, Court of Appeal, 20 October 2015

City Fresh Services Ltd (TC4548)

North of England Zoological Society (TC4479)

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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

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Deadline dates for November 2025

CASES

Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

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In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence

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