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Issue : Vol 189, Issue 4833
22 Mar 2022
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IN THIS ISSUE
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In brief: 24 March 2022
Disclosure HMRC has updated its guidance on telling HMRC about unpaid tax. A new ‘other disclosures’ section tells taxpayers who wish to make a disclosure about the coronavirus job retention scheme...
Lower tribunal relied on impermissible factors
CRC v RMF Construction Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 8 March 2022...
VAT liability of parking penalties charged by car park operator
Apcoa Parking Danmark A/S v Skatteministeriet (Case C-90/20), Court of Justice of the EU, 20 January 2022...
Cavities are not plant
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House Ltd) v CRC, Court of Appeal, 10 March 2022...
No duty of care owed to investors
D McClean and others v A Thornhill,
Chancery Division
, 8 March 2022
Was the taxpayer’s conduct objectively reasonable?
W Archer v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 March 2022...
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READERS'
FORUM
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings