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Issue : Vol 189, Issue 4827

Issue : Vol 189, Issue 4827

8 Feb 2022
IN THIS ISSUE
In brief: 10 February 2022 premium icon
Health and social care levyHMRC has published new guidance on how National Insurance contributions will increase when the health and social care levy comes into effect on 6 April 2022. For 2022-23,...
7 February 2022
Scope of tribunal’s power premium icon
Megablue Technologies Ltd (in liquidation) (TC8376)...
7 February 2022
Expenditure on construction of facility at nuclear site premium icon
Urenco Chemplants Ltd; Urenco UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 January 2022...
7 February 2022
Military posting prevented occupation of property premium icon
Dr A Christie [2022] FTSTC2

7 February 2022
Unnecessary costs due to administration failure premium icon
Ruddle Group Ltd (TC8363)

7 February 2022
Forfeited deposit was not a capital loss premium icon
C Drake (TC8377)
7 February 2022
Requirement to amend notice of coding premium icon
R Thomas (TC8379)

7 February 2022
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15
Results
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READERS' FORUM premium icon
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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS premium icon
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
CASES premium icon
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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
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