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Issue : Vol 191, Issue 4871

Issue : Vol 191, Issue 4871

10 Jan 2023

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IN THIS ISSUE

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D Oakes (TC8637 and TC8646)...

The Borough Council of King’s Lynn and West Norfolk v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022...

G Wagstaff v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022...

Mainpay Ltd v CRC, Court of Appeal, 9 December 2022

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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

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

Third slide

Deadline dates for December 2024

CASES

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

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