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Issue : Vol 191, Issue 4891

Issue : Vol 191, Issue 4891

6 Jun 2023
IN THIS ISSUE
Registering for the economic crime levy premium icon
HMRC has published two new guidance pages on the economic crime levy - the annual charge on entities who are supervised under the Money Laundering Regulations SI 2017/692 and whose UK revenue exceeds...
2 June 2023
Clearance application must be full and frank premium icon
R (on the application of) Airline Placement Limited v CRC, King’s Bench Division, 19 May 2023...
1 June 2023
Jurisdiction of First-tier Tribunal premium icon
P Jinks (TC8822)

1 June 2023
Withholding tax was due on interest paid by UK borrower premium icon
Hargreaves Property Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 May 2023...
1 June 2023
Artificial avoidance is a social evil premium icon
Bhaur and others v Equity First Trustees (Nevis) Ltd and others, Court of Appeal, 18 May 2023...
1 June 2023
Concept of work for furlough purposes premium icon
Glo-Ball Group Ltd (TC8823)

31 May 2023
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15
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READERS' FORUM premium icon
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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?
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NEWS premium icon
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New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties
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CASES premium icon
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Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown
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This week's opinion: 17 April 2025 New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’
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