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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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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 premium icon
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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
CASES premium icon
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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
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