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Issue : Vol 188, Issue 4816
8 Nov 2021
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IN THIS ISSUE
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In brief: 11 November 2021
Finance BillThe Finance Bill 2022 has been published. It will progress through parliament before becoming law as the Finance Act 2022. Explanatory notes to the Bill have been published alongside...
Taxpayer should be allowed to argue his case
CRC v D Kishore,
Court of Appeal
, 28 October 2021
Penalty for careless behaviour is justified
I and A Balazs (
TC8288
)
Information was reasonably required
S Thomas (
TC8291
)
Hypothetical contract would be one of service
Little Piece of Paradise Ltd (
TC8300
)
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READERS'
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus