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Issue : Vol 182, Issue 4662

Issue : Vol 182, Issue 4662

5 Sep 2018
IN THIS ISSUE
Need to establish a distinct break for non-residence in the UK premium icon

J Glyn (TC6452)

4 September 2018
The issue of bidding credits is a supply in its own right premium icon

Marcandi (trading as Madbid) v CRC, Court of Justice of the EU, 5 July 2018

4 September 2018
Lack of invoices to show VAT on taxable supplies premium icon

Zipvit Ltd v CRC, Court of Appeal, 29 June 2018

4 September 2018
Recovery of tax held incompatible with EU law premium icon

Jazztel plc (as test claimant for group litigation order issues 9A, 9B and 10) v CRC, Chancery Division, 17 July 2018

4 September 2018
Recovery on leasing machinery to associate premium icon

JDI International Leasing Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 July 2018

4 September 2018
Surcharges for late payment of notices premium icon

P Alleyne (TC6568)

4 September 2018
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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 premium icon
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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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CASES premium icon
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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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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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