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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: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures