Issue : Vol 190, Issue 4865

15 Nov 2022

IN THIS ISSUE

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HMRC’s Wealthy External Forum is sending one-to-many letters to taxpayers who have submitted deposits into the tenancy deposit scheme but who, it suspects, may have under-declared their rental...

L Richards v Waterfield Homes, Employment Appeal Tribunal, 9 August 2022...

E Green (TC8631)

NTK Leisure Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2022...

P Dowds (TC8630)

C Candy v CRC, Court of Appeal, 3 November 2022

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

DEADLINE DATES

Deadline dates for November 2026

CASES

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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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Issue : Vol 190, Issue 4865

Deadline dates for November 2026