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Issue : Vol 190, Issue 4865
15 Nov 2022
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IN THIS ISSUE
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2
Call for more help for hybrid and distance workers
HMRC nudges residential landlords
HMRC’s Wealthy External Forum is sending one-to-many letters to taxpayers who have submitted deposits into the tenancy deposit scheme but who, it suspects, may have under-declared their rental...
Contract suggested employment
L Richards v Waterfield Homes, Employment Appeal Tribunal, 9 August 2022...
Serious delay for late appeal was not justified
E Green (
TC8631
)
Taxpayer’s lack of action was inexplicable
NTK Leisure Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2022...
Protection payments were no excuse for fraudulent behaviour
P Dowds (
TC8630
)
Time limits provide finality and certainty
C Candy v CRC,
Court of Appeal
, 3 November 2022
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown
MOST POPULAR
This week's opinion: 17 April 2025
New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’