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Issue : Vol 189, Issue 4846

Issue : Vol 189, Issue 4846

21 Jun 2022
IN THIS ISSUE
SAYE scheme bonus rate mechanism under review premium icon
HMRC intends to review the mechanism for calculating the bonus or interest rate applied to save-as-you-earn (SAYE) scheme contracts. The review will consider options to simplify the mechanism,...
24 June 2022
New measures target rogue repayment agents premium icon
HMRC is seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents.The consultation asks whether HMRC should:restrict the use of...
22 June 2022
Company met the capital to risk criteria premium icon
Cry Me A River Ltd (TC8507)

24 June 2022
Nature of provision of sports and leisure facilities by a local authority premium icon
CRC v Chelmsford City Council, Upper Tribunal (Tax and Chancery Chamber), 15 June 2022...
24 June 2022
Split contract scheme was a notifiable arrangement premium icon
CRC v AML Tax (UK) Ltd and another (TC8501)

22 June 2022
No mutuality of obligation between individuals and the umbrella company premium icon
Exchequer Solutions Ltd (TC8506)

22 June 2022
Input tax on cars, personalised number plate and exercise clothing premium icon
M and B Firth trading as Church Farm (TC8496)...
22 June 2022
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READERS' FORUM premium icon
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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 premium icon
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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
CASES premium icon
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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
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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
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