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Issue : Vol 189, Issue 4833
22 Mar 2022
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IN THIS ISSUE
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2
In brief: 24 March 2022
Disclosure HMRC has updated its guidance on telling HMRC about unpaid tax. A new ‘other disclosures’ section tells taxpayers who wish to make a disclosure about the coronavirus job retention scheme...
Lower tribunal relied on impermissible factors
CRC v RMF Construction Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 8 March 2022...
VAT liability of parking penalties charged by car park operator
Apcoa Parking Danmark A/S v Skatteministeriet (Case C-90/20), Court of Justice of the EU, 20 January 2022...
Cavities are not plant
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House Ltd) v CRC, Court of Appeal, 10 March 2022...
No duty of care owed to investors
D McClean and others v A Thornhill,
Chancery Division
, 8 March 2022
Was the taxpayer’s conduct objectively reasonable?
W Archer v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 March 2022...
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READERS'
FORUM
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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