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Issue : Vol 189, Issue 4829
22 Feb 2022
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IN THIS ISSUE
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In brief: 24 February 2022
February deadlineTaxpayers have until 28 February to file their 2020-21 self-assessment tax return to avoid a late filing penalty.Self assessmentAlmost 100,000 self-assessment taxpayers have used...
Hypothetical contracts were part and parcel of the business
Basic Broadcasting Ltd (
TC8400
)
Place of effective management of the trusts was the UK
G Haworth; I Lenagan; Kleinwort Benson Trustees Ltd (TC8386)...
Were car boot sale events more than a passive supply of land?
Rufforth Park Ltd (
TC8395
)
Expenditure on studies relating to the design of windfarms
Gunfleet Sands Ltd and others (
TC8387
)
Commercial purpose condition of theatre tax relief not met
SGA Productions Ltd (
TC8397
)
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READERS'
FORUM
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function