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So Christmas lunch is over, King Charles has presented his first seasonal message and people are proposing a brisk, healthy walk before tea and mince pies. But, no, I hear you cry. This is the time for the Taxation Christmas quiz! Let’s test our knowledge of tax during 2022 garnered mostly from the pages of Taxation.
It’s just for fun – no prizes – just the satisfaction of knowing that all that reading of your favourite tax magazine over the past year has been worth it. And if the final few questions have a distinctly non-tax feel to them … well, it is Christmas.
The answers will appear on the Taxation website in the new year.
1) It’s been a year of many chancellors of the exchequer. How many MPs have held this role in 2022 and can you name them all?
2) There may not have been any Budgets this year, but there has been a plethora of fiscal events and seasonal statements. What and when were these?
3) Self-assessment tax returns are due on 31 January. Penalties apply for late submissions. However, for 2020-21 returns due on 31 January 2022, HMRC said no penalties would be charged for late returns as long as they were received by what date?
4) Making tax digital for income tax is intended to come into force for people with income from business or property above £10,000 a year from April 2024. There is a pilot, but at the beginning of the year how many people were taking part?
5) From January 2022, changes were made to the probate application fees. How much is the fee now and when does it apply?
6) In early March, Pete Miller explained how he was able to help a Readers’ forum querist win an appeal before the First-tier Tribunal (Christopher Thomson (TC8337)). What was the appeal about?
7) HMRC acquired important new powers against avoidance schemes in FA 2022, s 86, as discussed by Danielle Ford and Riocard Hoye in ‘Read all about it!’. What are these?
8) In May, the (then) chancellor announced a new temporary tax. What was this and to what does it apply?
9) In June, the Treasury announced that the Organisation for Economic Co-operation and Development’s pillar 2 framework would be delayed from when until when?
10) Dame Margaret Hodge delivered the 2022 CIOT Chartered Tax Advisers’ Address. What did she discuss?
11) In July, the government published its conclusions on employment status. What, broadly, did it decide?
12) In August, Taxation’s Readers’ forum columns celebrated a significant milestone. What was this?
13) In July, the Supreme Court ruled that employees who work part of the year are entitled to the same holiday pay as those who work all year round. What was the name of the case?
14) Scotland is to gain two new taxes in 2026 – as announced in September. What are the taxes?
15) September proved a month of confusion in tax. Which tax was going to be abolished and then wasn’t?
16) Another levy planned for 2023-24 was also abandoned. What was that?
17) The Office of Tax Simplification is to close. What will be the subject of its final report?
18) In the first fiscal event of his tenure as chancellor of the exchequer, Jeremy Hunt announced a particular change to capital gains tax. What was this?
19) What did HMRC close in November?
20) In HMRC’s recently published advisory fuel rates for December, there was a significant change to the rate per mile for fully electric cars. What is the new figure from December?
21) Staff parties and gifts qualify as a tax-free benefit as long as two main conditions are met. What are these conditions?
22) Bing Crosby has sung ‘I’m dreaming of a white Christmas’ in two films. Name them both.
23) Which non-Christmassy song has been number one in the Christmas singles chart on two occasions?
24) How many ghosts appear in Charles Dickens’ novel ‘A Christmas Carol’?
25) In what ocean is Christmas Island?
26) Which saint’s day is celebrated on 26 December(who also features in a popular carol)?
