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Issue : Vol 191, Issue 4875

Issue : Vol 191, Issue 4875

7 Feb 2023
IN THIS ISSUE
Resolve the loan charge in the Budget, says action group premium icon
The Loan Charge Action Group (LCAG) has called on chancellor of the exchequer Jeremy Hunt to use the Budget in March to agree a fair resolution to the loan charge scandal and continuing controversy...
3 February 2023
Permission given for interlocutory decision to be published premium icon
A Lillicrap v HMRC and J Messore (TC8707)...
3 February 2023
Healthiness of the products should be taken into account premium icon
WM Morrison Supermarkets plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2023...
3 February 2023
Cash gifts to employees were taxable as earnings premium icon
Gain Capital Ltd (TC8703)

3 February 2023
Sale completed after the 18-month time limit premium icon
I Tavendale [2023] FTSTC1

2 February 2023
Acquisition of property is residential premium icon
D Sexton and E Sexton (TC8708)

2 February 2023
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15
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READERS' FORUM premium icon
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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?
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NEWS premium icon
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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024
DEADLINE DATES
CASES premium icon
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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights
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