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Jul 11, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
Home >Articles > Other cases that caught our eye: 14 July 2023
11 July 2023
VAT penalties:Aizio Associates Ltd and others v HMRC [2023] UKFTT 576 (TC) (29 June 2023) is in many ways a straightforward case about penalties for incorrect VAT returns. It does have one point of interest, however. Could HMRC charge a penalty where...
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Jul 11, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
Home >Articles > Blue Lagoon Beach Hotel & Co Ltd
Blue Lagoon Beach Hotel & Co Ltd
11 July 2023
UK Privy Council rules on unoccupied hotel rooms in Mauritius.
In Blue Lagoon Beach Hotel & Co Ltd [2023] UKPC 24 (4 July 2023), the UK’s Privy Council held that a Mauritian hotel operator was obliged to account for VAT on rooms paid for in advance by travel operators which ultimately went unoccupied. This is an...
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Jul 11, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
Home >Articles > Illuminate Skin Clinics Ltd v HMRC
Illuminate Skin Clinics Ltd v HMRC
11 July 2023
Meaning of medical care for purposes of VAT exemption.
In Illuminate Skin Clinics Ltd v HMRC [2023] UKFTT 547 (TC) (23 June 2023), the FTT decided that the standard rate of VAT applied to the aesthetic, skincare and wellness treatment supplied by the taxpayer, and ruled that such services did not consist...
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Jul 11, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
Home >Articles > Meades v HMRC
Meades v HMRC
11 July 2023
HICBC due despite remarriage
In Meades v HMRC [2023] UKFTT 544 (TC) (15 June 2023), the FTT upheld a closure notice which imposed the high income child benefit charge (HICBC) even though the taxpayer had separated from the mother, with whom the child lived, and remarried. The...
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Jul 6, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
Home >Articles > Lords vote to widen proposed failure to prevent offence
Lords vote to widen proposed failure to prevent offence
6 July 2023
During the passage of the Economic Crime and Corporate Transparency Bill in the House of Lords, members have voted in favour of amending the proposed failure to prevent fraud offence to considerably widen its scope.
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Jul 6, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
Home >Articles > HMRC manual changes: 7 July 2023
HMRC manual changes: 7 July 2023
6 July 2023
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Direct taxes Manual Page Comments Business Income Manual Added: BIM44414 New guidance and examples on the tax deductibility of payments in excess of fair value made by employers on the cancellation of share...
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Jul 6, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
The Chartered Institute of Taxation (CIOT) is warning that HMRC’s efforts to get tough on abuse of R&D tax relief are resulting in it rejecting legitimate claims by SMEs and stone-walling other genuine claimants with a bureaucratic system driving them to give up on their claims. The institute warns that this has led to a breakdown of goodwill and trust between HMRC and taxpayers and their agents.
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Jul 6, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
Home >Articles > Case tracker
Case tracker
6 July 2023
This tax tracker tool displays the current status and most recent developments of tax cases being heard by the Upper Tribunal (UT), the Court of Appeal (CoA), the Court of Session, the Supreme Court and the EU Court of Justice.
The tracker is split into three parts: • current tax cases• cases potentially subject to an appeal, and•...
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Jul 6, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
Home >Articles > Consultation tracker
Consultation tracker
6 July 2023
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
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Jul 6, 2023 | 
taxjournal.com | Mike Lane |Helen McGhee |Sarah Bond |Edward Buxton
Home >Articles > What's ahead
What's ahead
6 July 2023
Key dates for your diary.
July 20237 Consultation: Comments close on proposed reforms in the area of retained EU employment law. 11 Rates: Interest rate rise on non-quarterly instalments payments takes effect. Consultation: Scottish government consultation on council tax for second and empty homes in Scotland closes.
