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Issue : Vol 190, Issue 4851

Issue : Vol 190, Issue 4851

2 Aug 2022
IN THIS ISSUE
Government petitioned to increase AMAP rates premium icon
A petition has been set up to ask the Treasury to increase the approved mileage allowance payment (AMAP) rates due to increasing fuel prices and concerns that the existing rates do not cover...
29 July 2022
No recovery because invoices were not valid premium icon
Tower Bridge GP Ltd v CRC, Court of Appeal, 18 July 2022

29 July 2022
No commercial purpose without tax advantage premium icon
CRC v BlackRock Holdco 5 LLC, Upper Tribunal (Tax and Chancery Chamber), 19 July 2022...
27 July 2022
First-tier Tribunal failed to consider all the facts premium icon
Conservatory Roofing UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 July 2022...
27 July 2022
When does ownership of an asset cease? premium icon
Altrad Services Ltd; Robert Wiseman and Sons v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2022...
27 July 2022
Fishing for information was not permitted premium icon
M Jenner (TC8528)
26 July 2022
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15
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READERS' FORUM premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
DEADLINE DATES
CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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