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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: 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
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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
DEADLINE DATES
Deadline dates for March 2026
CASES
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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
MOST POPULAR
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