Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
SEARCH
Issue : Vol 189, Issue 4829
22 Feb 2022
View other Issues
IN THIS ISSUE
Go to page
of
2
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
)
Show
15
--
15
30
45
60
Results
Go to page
of
2
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted