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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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READERS' FORUM premium icon
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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