Since 1927 the leading authority on tax law, practice and administration

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

Results

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READERS' FORUM premium icon

Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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to: taxation@lexisnexis.co.uk.

NEWS

Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

Third slide

Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

MOST POPULAR

This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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