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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'
FORUM
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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NEWS
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Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
MOST POPULAR
This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy