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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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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS premium icon
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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
DEADLINE DATES
CASES premium icon
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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged
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