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Issue : Vol 190, Issue 4865

Issue : Vol 190, Issue 4865

15 Nov 2022
IN THIS ISSUE
Call for more help for hybrid and distance workers premium icon

11 November 2022
HMRC nudges residential landlords premium icon
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...
10 November 2022
Contract suggested employment premium icon
L Richards v Waterfield Homes, Employment Appeal Tribunal, 9 August 2022...
15 November 2022
Serious delay for late appeal was not justified premium icon
E Green (TC8631)

14 November 2022
Taxpayer’s lack of action was inexplicable premium icon
NTK Leisure Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2022...
11 November 2022
Protection payments were no excuse for fraudulent behaviour premium icon
P Dowds (TC8630)

11 November 2022
Time limits provide finality and certainty premium icon
C Candy v CRC, Court of Appeal, 3 November 2022

8 November 2022
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READERS' FORUM premium icon
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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 premium icon
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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
DEADLINE DATES
CASES premium icon
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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
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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025
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