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Issue : Vol 189, Issue 4830
1 Mar 2022
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IN THIS ISSUE
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2
New advisory fuel rates from March 2022
HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 March 2022, until further notice. For one month from the date of change, employers may use either the...
Deadline dates for February 2022
Key dates for your diary.
Eligibility for membership of VAT group
HSBC Electronic Data Processing (Guangdong) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 February 2022...
No evidence to show a degree of permanence for only or main residence relief
M Campbell (
TC8398
)
Conditions for additional dwelling supplement repayment not satisfied
E Mohammed [2022]
FTSTC4
Language of FA 2003, s 116 was unambiguous
D and S Hyman; C and J Goodfellow v CRC,
Court of Appeal
, 17 February 2022
Delivery charges are not recoverable
Y4 Express Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 February 2022...
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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
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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
Deadline dates for May 2025
CASES
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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