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Issue : Vol 191, Issue 4882

Issue : Vol 191, Issue 4882

28 Mar 2023
IN THIS ISSUE
Change to authority to act time limit for Scottish taxes premium icon
Revenue Scotland has decided to remove the 12-month authority to act time limit to provide a more efficient service to taxpayers and agents.From 19 March 2023, the limit for all future land and...
23 March 2023
Approval to disclose confidential documents premium icon
M Mitchell and P Bell v CRC, Court of Appeal, 10 March 2023

24 March 2023
Ties with the UK were not loosened premium icon
D Lyons (TC8765)

24 March 2023
Power cables did not make property mixed use premium icon
J Faiers (TC8768)

23 March 2023
Seller was not a developer premium icon
Moulsdale trading as Moulsdale Properties v CRC (Scotland), Supreme Court, 22 March 2023...
23 March 2023
Temporary reduced VAT rate did not apply premium icon
The Young Driver Training Ltd (TC8748)

22 March 2023
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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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