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Issue : Vol 189, Issue 4827

Issue : Vol 189, Issue 4827

8 Feb 2022
IN THIS ISSUE
In brief: 10 February 2022 premium icon
Health and social care levyHMRC has published new guidance on how National Insurance contributions will increase when the health and social care levy comes into effect on 6 April 2022. For 2022-23,...
7 February 2022
Scope of tribunal’s power premium icon
Megablue Technologies Ltd (in liquidation) (TC8376)...
7 February 2022
Expenditure on construction of facility at nuclear site premium icon
Urenco Chemplants Ltd; Urenco UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 January 2022...
7 February 2022
Military posting prevented occupation of property premium icon
Dr A Christie [2022] FTSTC2

7 February 2022
Unnecessary costs due to administration failure premium icon
Ruddle Group Ltd (TC8363)

7 February 2022
Forfeited deposit was not a capital loss premium icon
C Drake (TC8377)
7 February 2022
Requirement to amend notice of coding premium icon
R Thomas (TC8379)

7 February 2022
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15
Results
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READERS' FORUM premium icon
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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management
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NEWS premium icon
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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025
DEADLINE DATES
CASES premium icon
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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025 Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April
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