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Issue : Vol 180, Issue 4607

Issue : Vol 180, Issue 4607

12 Jul 2017

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IN THIS ISSUE

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RFC 2012 plc (in liquidation) (formerly The Rangers Football Club plc) v Advocate General for Scotland,Supreme Court, 5 July 2017 ...

Samarkand Film Partnership No 3 and others v CRC, Court of Appeal, 24 February 2017

National Car Parks v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 June 2017 ...

R Ward (TC5919)

D Cresswell (TC5933)

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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

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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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