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Issue : Vol 189, Issue 4835
5 Apr 2022
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IN THIS ISSUE
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2
Deadline dates: May 2022
Key dates for your diary.
Quirks of converting non-UK assets into sterling
H and M Rawlings (
TC8384
)
Oil royalties are subject to UK tax
Royal Bank of Canada v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 February 2022...
Lower tribunal had failed to engage with HMRC on any issues
CRC v Tasca Tankers Ltd, Upper Tribunal (Tax and Chancery Chamber), 18 March 2022...
Reasons for unexplained deposits in bank account
Starz Traders Ltd (
TC8420
)
No excuse for failing to pay accelerated payment notices
Exclusive Promotions Ltd; M Fox (TC8434)...
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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?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER
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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
Read All
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