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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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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
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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
Deadline dates for December 2024
CASES
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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
MOST POPULAR
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