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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: 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
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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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