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Issue : Vol 189, Issue 4830
1 Mar 2022
View other Issues
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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READERS'
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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
MOST POPULAR
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