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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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READERS' FORUM premium icon

Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

Third slide

Deadline dates for November 2026

CASES

Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

MOST POPULAR

This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines

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