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Issue : Vol 189, Issue 4835

Issue : Vol 189, Issue 4835

5 Apr 2022

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IN THIS ISSUE

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Key dates for your diary.

H and M Rawlings (TC8384)

Royal Bank of Canada v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 February 2022...

CRC v Tasca Tankers Ltd, Upper Tribunal (Tax and Chancery Chamber), 18 March 2022...

Starz Traders Ltd (TC8420)

Exclusive Promotions Ltd; M Fox (TC8434)...

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15

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Tax tip: UK employees who leave the UK and work overseas Readers’ forum: Most efficient way to make a gift and protect son’s assets Readers’ forum: Would capital receipt be subject to CGT? Readers’ forum: Is it too late to put deposit in joint names? Readers’ forum: Business splitting problem?

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NEWS

Guidance published on catching up with digital records No side hustle tax has been introduced, says HMRC Slight increase in trusts filing returns Little joy for Scottish income taxpayers In brief: 12 December 2024

Third slide

Deadline dates for January 2025

CASES

HMRC’s behaviour was reasonable Understandable confusion not helped by HMRC Too late to provide new evidence Burden of proof rests mainly with HMRC Expenditure was neither subsidised nor contracted out

MOST POPULAR

This week's opinion: 12 December 2024 Guidance published on catching up with digital records No side hustle tax has been introduced, says HMRC Slight increase in trusts filing returns Little joy for Scottish income taxpayers

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