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Issue : Vol 189, Issue 4836

Issue : Vol 189, Issue 4836

12 Apr 2022
IN THIS ISSUE
Venture capital trust fundraising passes £1bn in 2021-22 premium icon
In 2021-22 the amount of money raised by venture capital trust passed the £1bn milestone for the first time, raising £1.13b to be invested in small and innovative UK companies, the...
8 April 2022
EU consults on new system for avoiding double taxation premium icon
The European Commission has launched a consultation aimed at improving withholding tax procedures under double tax treaties or national rules for cross-border payments received by non-resident...
8 April 2022
No useful purpose in enforcing the information notice premium icon
J Yerou and P Yerou (TC8410)

8 April 2022
Was inaccuracy caused by deliberate or careless behaviour? premium icon
Atlas Garages (Morpeth) Ltd (TC8431)

7 April 2022
Release of obligation in lease was not allowable expenditure premium icon
The Wakelyn Trust (TC8375)

7 April 2022
Disputed proceeds for capital gains tax premium icon
M McEnroe and M Newman (TC8444)

7 April 2022
Football pundit’s hypothetical contact is one of service premium icon
McCann Media Ltd (TC8435)
6 April 2022
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15
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READERS' FORUM premium icon
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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS premium icon
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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
DEADLINE DATES
CASES premium icon
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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged
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