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Issue : Vol 189, Issue 4830
1 Mar 2022
View other Issues
IN THIS ISSUE
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2
New advisory fuel rates from March 2022
HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 March 2022, until further notice. For one month from the date of change, employers may use either the...
Deadline dates for February 2022
Key dates for your diary.
Eligibility for membership of VAT group
HSBC Electronic Data Processing (Guangdong) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 February 2022...
No evidence to show a degree of permanence for only or main residence relief
M Campbell (
TC8398
)
Conditions for additional dwelling supplement repayment not satisfied
E Mohammed [2022]
FTSTC4
Language of FA 2003, s 116 was unambiguous
D and S Hyman; C and J Goodfellow v CRC,
Court of Appeal
, 17 February 2022
Delivery charges are not recoverable
Y4 Express Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 February 2022...
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence