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Issue : Vol 190, Issue 4851
2 Aug 2022
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IN THIS ISSUE
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Government petitioned to increase AMAP rates
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...
No recovery because invoices were not valid
Tower Bridge GP Ltd v CRC,
Court of Appeal
, 18 July 2022
No commercial purpose without tax advantage
CRC v BlackRock Holdco 5 LLC, Upper Tribunal (Tax and Chancery Chamber), 19 July 2022...
First-tier Tribunal failed to consider all the facts
Conservatory Roofing UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 July 2022...
When does ownership of an asset cease?
Altrad Services Ltd; Robert Wiseman and Sons v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2022...
Fishing for information was not permitted
M Jenner (
TC8528
)
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READERS'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted