Issue : Vol 182, Issue 4671

5 Nov 2018

IN THIS ISSUE

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Overdue VAT hits £3bn as more businesses at risk of HMRC sanctions.

Help and support for tax agents and advisers.

Autumn Budget; Entrepreneurs’ relief personal company changes; HMRC business survey; Spain tax authority fines Gareth Bale; Pensions lifetime allowance

Susan Pearce v Commissioners of HMRC (TC6644)

Munro Sawmills Limited v Commissioners of HMRC (TC6645)

Rajendrakumar Patel v Commissioners of HMRC (TC6735)

RPD Building Ltd (TC6740)

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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

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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 182, Issue 4671

Deadline dates for October 2025