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Issue : Vol 190, Issue 4864

Issue : Vol 190, Issue 4864

8 Nov 2022
IN THIS ISSUE
Reminder to declare Covid-19 support payments premium icon
HMRC is warning self-assessment taxpayers that they must declare Covid-19 support payments in their tax return for the 2021-22 tax year.More than 2.9 million people claimed at least one...
3 November 2022
More than £33m in overpaid tax refunded to pension savers premium icon
New figures reveal that in the past three months, HMRC has repaid more than £33m in overpaid income tax to almost 10,000 people who made ‘flexible’ withdrawals from their pensions....
3 November 2022
Old PAYE reference used by new business premium icon
S Siva (TC8600)

4 November 2022
Judicial review against new forms P87 premium icon
R (on the application of Tax Returned Ltd and others) v CRC, High Court King's Bench Division, 11 October 2022...
3 November 2022
Contract fell outside the ten-year period premium icon
Cobalt Data Centre 2 LLP and others v CRC, Court of Appeal, 31 October 2022...
2 November 2022
Application to amend grounds of appeal refused premium icon
C4C Investments Ltd (TC8617)

2 November 2022
Was the business an ‘intended trader’? premium icon
Hedge Fund Investment Management Ltd (TC8596)...
2 November 2022
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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 premium icon
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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
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CASES premium icon
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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
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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
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