Issue : Vol 191, Issue 4885

The second-hand motor vehicle payment scheme is being introduced on 1 May 2023 and will allow VAT-registered businesses to claim a VAT-related payment if they buy a second-hand vehicle in Great...

The annual Administrative Burdens Advisory Board (ABAB) ‘Tell ABAB’ survey is now available for small businesses to complete. The survey provides crucial insight on the big issues...

HMRC will increase the interest rate used to value the retained rights from discounted gift schemes to 6.75% from 4.5% with effect from 1 May 2023.This change applies to valuations of retained rights...

The EU parliament has endorsed the first EU rules - Markets in Crypto-assets (MiCA) - to trace crypto-asset transfers, prevent money laundering, as well as common rules on supervision and customer...

J Buckingham (TC8782)

Morgan Lloyd Trustees Ltd and others (TC8779)...

Spring Capital Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 April 2023...

J Scott (TC8784)

NWM Solutions Ltd (TC8788)