Issue : Vol 189, Issue 4841

From 1 July 2022, businesses registered for VAT will no longer be required to report information to HMRC about sales of mobile phones or computer chips in the UK — known as the reverse charge...

HMRC has clarified its position on making a claim under the DIY housebuilders scheme, in light of the First-tier Tribunal’s decision in Ellis and Bromley (TC8277).Under the scheme, taxpayers can...

HMRC has released a briefing on share sale proceeds declared on a taxpayers’ self-assessment returns that do not match those declared by the purchasing company.HMRC will send a letter to these...

Inferno Films Ltd (TC8472)

S Hoey and others v CRC, Court of Appeal, 13 May 2022

CIA Insurance Services Ltd (TC8475)

I Wroe and others (TC8474)

Hippodrome Casino Ltd (TC8441)