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Issue : Vol 191, Issue 4887

Issue : Vol 191, Issue 4887

9 May 2023
IN THIS ISSUE
New innovative approach for testing legislation proposed premium icon
HMRC is consulting on a new way to pilot and test legislative changes that recognises the value of taxpayer insight and the benefits of developing policy thoroughly and collaboratively. Currently,...
5 May 2023
Supervision of medical services premium icon
Revenue and Customs Brief 5/2023 confirms that, from 1 May 2023, medical services carried out by non-registered staff directly supervised by pharmacists are exempt from VAT. This change, which was...
5 May 2023
No special rules for companies in liquidation premium icon
S Uddin; Kazitula Ltd (in liquidation) v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 April 2023...
4 May 2023
Tax silk owed no duty of care to investors premium icon
David McClean and others v Andrew Thornhill KC, Court of Appeal, 28 April 2023...
4 May 2023
Taxpayer had not been careless premium icon
T Hextall (TC8804)

3 May 2023
Turmeric shots were zero rated as a food premium icon
Innate-Essence Ltd (TC8792)

2 May 2023
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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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