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Issue : Vol 189, Issue 4845

Issue : Vol 189, Issue 4845

20 Jun 2022
IN THIS ISSUE
UK government delays implementation of OECD pillar 2 framework premium icon
Draft legislation will be published in the summer to implement the Organisation for Economic Co-operation and Development’s (OECD’s) pillar 2 framework in the UK, the financial secretary...
16 June 2022
Repayment of company debt was not allowable deduction premium icon
I Tedesco (TC8498)
16 June 2022
Controlled foreign companies exemption was state aid premium icon
UK and ITV plc v European Commission (Cases T-363/19 and T-456/19), General Court of the EU, 8 June 2022...
16 June 2022
No clear definition of ‘period of ownership’ premium icon
G and S Lee (TC8502)

16 June 2022
Nothing more the taxpayer could have done premium icon
E Curtis (TC8499)

16 June 2022
Tax advantage was the main purpose of loan relationship premium icon
JTI Acquisition Company (2011) Ltd ( TC8493)...
16 June 2022
Nature of link between advertising costs and sales premium icon
Sofology Ltd and DFS Furniture Company Ltd (TC8480)...
16 June 2022
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15
Results
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READERS' FORUM premium icon
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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management
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NEWS premium icon
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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025
DEADLINE DATES
CASES premium icon
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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025 Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April
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