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Issue : Vol 190, Issue 4853

Issue : Vol 190, Issue 4853

16 Aug 2022
IN THIS ISSUE
Electric cars guidance conflicts with the law premium icon
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...
12 August 2022
Additional dwelling supplement is due despite impact of Covid premium icon
P Pattisson (FTSTC7)

12 August 2022
Success fee and indemnity premium were taxable premium icon
CRC v K Murphy, Court of Appeal, 4 August 2022

11 August 2022
Performance is mainly through the playing of roles premium icon
Thursford Enterprises Ltd (TC8560)...
11 August 2022
Avoidance of tax was not a main purpose premium icon
CRC v Euromoney Institutional Investor plc, Upper Tribunal (Tax and Chancery Chamber), 29 July 2022...
10 August 2022
Covid and birth of child was not a ‘reasonable excuse’ for late VAT payment premium icon
Hawksmoor Construction Ltd (TC8532)

9 August 2022
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READERS' FORUM premium icon
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
CASES premium icon
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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