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Issue : Vol 190, Issue 4863

Issue : Vol 190, Issue 4863

31 Oct 2022

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IN THIS ISSUE

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The chancellor has announced that the economic statement which was due on 31 October 2022 will instead take place on 17 November 2022.It will take the form of a full autumn statement, accompanied by...

In a change of policy, HMRC is now treating sales of face masks designed for children under the age of 14 as items of clothing for VAT purposes. As a result, sales of children’s face masks...

HMRC has launched a new landing page that contains guidance on various areas of tax compliance aimed at helping lower the risk of non-compliance and reducing the likelihood of checks. Guidelines for...

A and D McFarland (TC8608)

Northumbria NHS trust v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 October 2022...

Newpier Charity (TC8622)

I Gill (TC8618)

Innovative Bites Ltd (TC8605)

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

MOST POPULAR

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness

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