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Issue : Vol 190, Issue 4853
16 Aug 2022
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IN THIS ISSUE
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of
2
Electric cars guidance conflicts with the law
The ICAEW’s Tax Faculty considers that HMRC’s guidance on the tax treatment of the reimbursement of electricity costs for charging company-provided wholly electric cars conflicts with the...
Additional dwelling supplement is due despite impact of Covid
P Pattisson (
FTSTC7
)
Success fee and indemnity premium were taxable
CRC v K Murphy,
Court of Appeal
, 4 August 2022
Performance is mainly through the playing of roles
Thursford Enterprises Ltd (TC8560)...
Avoidance of tax was not a main purpose
CRC v Euromoney Institutional Investor plc, Upper Tribunal (Tax and Chancery Chamber), 29 July 2022...
Covid and birth of child was not a ‘reasonable excuse’ for late VAT payment
Hawksmoor Construction Ltd (
TC8532
)
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READERS'
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus