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Issue : Vol 189, Issue 4829
22 Feb 2022
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In brief: 24 February 2022
February deadlineTaxpayers have until 28 February to file their 2020-21 self-assessment tax return to avoid a late filing penalty.Self assessmentAlmost 100,000 self-assessment taxpayers have used...
Hypothetical contracts were part and parcel of the business
Basic Broadcasting Ltd (
TC8400
)
Place of effective management of the trusts was the UK
G Haworth; I Lenagan; Kleinwort Benson Trustees Ltd (TC8386)...
Were car boot sale events more than a passive supply of land?
Rufforth Park Ltd (
TC8395
)
Expenditure on studies relating to the design of windfarms
Gunfleet Sands Ltd and others (
TC8387
)
Commercial purpose condition of theatre tax relief not met
SGA Productions Ltd (
TC8397
)
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READERS'
FORUM
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights