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Issue : Vol 190, Issue 4847

Issue : Vol 190, Issue 4847

28 Jun 2022
IN THIS ISSUE
HMRC reminds wealthy taxpayers to file returns 7 July 2022 premium icon
HMRC’s wealthy external forum is sending reminder letters to wealthy taxpayers to file tax returns for 2018-19, 2019-20 and 2020-21. These taxpayers are asked to file self-assessment returns by 22...
5 July 2022
HMRC failed to prove company directors had deliberately underpaid tax premium icon
N Sheth and S Ghazi (TC8494)
5 July 2022
Partnership was not carrying on a trade premium icon
Foundation Partners v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 June 2022...
5 July 2022
Dual invoicing by supplier meant profits were understated premium icon
Jin Fu Chinese Takeaway Ltd (TC8516)
5 July 2022
Early filing penalty dismissed premium icon
Quayviews Ltd (TC8515)
5 July 2022
HMRC unable to prove suppression of sales premium icon
R Islam (TC8513)
5 July 2022
Taxpayer’s claim that he was not a director rejected premium icon
N Gradidge (TC8514)
5 July 2022
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15
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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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