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Issue : Vol 190, Issue 4847

Issue : Vol 190, Issue 4847

28 Jun 2022
IN THIS ISSUE
HMRC reminds wealthy taxpayers to file returns 7 July 2022 premium icon
HMRC’s wealthy external forum is sending reminder letters to wealthy taxpayers to file tax returns for 2018-19, 2019-20 and 2020-21. These taxpayers are asked to file self-assessment returns by 22...
5 July 2022
HMRC failed to prove company directors had deliberately underpaid tax premium icon
N Sheth and S Ghazi (TC8494)
5 July 2022
Partnership was not carrying on a trade premium icon
Foundation Partners v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 June 2022...
5 July 2022
Dual invoicing by supplier meant profits were understated premium icon
Jin Fu Chinese Takeaway Ltd (TC8516)
5 July 2022
Early filing penalty dismissed premium icon
Quayviews Ltd (TC8515)
5 July 2022
HMRC unable to prove suppression of sales premium icon
R Islam (TC8513)
5 July 2022
Taxpayer’s claim that he was not a director rejected premium icon
N Gradidge (TC8514)
5 July 2022
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15
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READERS' FORUM premium icon
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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential
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NEWS premium icon
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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules
DEADLINE DATES
CASES premium icon
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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme
MOST POPULAR
HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules
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