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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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READERS' FORUM premium icon
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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?
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NEWS premium icon
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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims
DEADLINE DATES
CASES premium icon
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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution
MOST POPULAR
Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation
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