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Issue : Vol 189, Issue 4829

Issue : Vol 189, Issue 4829

22 Feb 2022
IN THIS ISSUE
In brief: 24 February 2022 premium icon
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...
21 February 2022
Hypothetical contracts were part and parcel of the business premium icon
Basic Broadcasting Ltd (TC8400)

21 February 2022
Place of effective management of the trusts was the UK premium icon
G Haworth; I Lenagan; Kleinwort Benson Trustees Ltd (TC8386)...
21 February 2022
Were car boot sale events more than a passive supply of land? premium icon
Rufforth Park Ltd (TC8395)
21 February 2022
Expenditure on studies relating to the design of windfarms premium icon
Gunfleet Sands Ltd and others (TC8387)

21 February 2022
Commercial purpose condition of theatre tax relief not met premium icon
SGA Productions Ltd (TC8397) 

21 February 2022
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15
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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