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Issue : Vol 192, Issue 4896

Issue : Vol 192, Issue 4896

13 Jul 2023
IN THIS ISSUE
In brief: 13 July 2023
Finance Bill progressFinance (No.2) Bill 2023 completed its remaining stages in the House of Lords on 4 July and is on course for royal assent before 20 July.tinyurl.com/y5zx3ya7Retained EU Law...
10 July 2023
First-tier Tribunal has no jurisdiction to rule on fairness premium icon
Sentinel Fire and Security Systems Ltd (TC8849)...
10 July 2023
Taxpayer entitled to child benefit paid to divorced spouse premium icon
Mr Meades (TC8844)

10 July 2023
HMRC chases employee for employer's PAYE bill premium icon
D Adjei v the Official Receiver and another, Chancery Division, 29 June 2023...
10 July 2023
No information to support expenses claim premium icon
Bakery Badjie (TC8840)

10 July 2023
No reasonable excuse for paying VAT late premium icon
Nations Recruitment Ltd (TC8836)

10 July 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
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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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