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Issue : Vol 189, Issue 4833
22 Mar 2022
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IN THIS ISSUE
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2
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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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus