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Issue : Vol 190, Issue 4865
15 Nov 2022
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IN THIS ISSUE
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2
Call for more help for hybrid and distance workers
HMRC nudges residential landlords
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...
Contract suggested employment
L Richards v Waterfield Homes, Employment Appeal Tribunal, 9 August 2022...
Serious delay for late appeal was not justified
E Green (
TC8631
)
Taxpayer’s lack of action was inexplicable
NTK Leisure Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2022...
Protection payments were no excuse for fraudulent behaviour
P Dowds (
TC8630
)
Time limits provide finality and certainty
C Candy v CRC,
Court of Appeal
, 3 November 2022
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READERS'
FORUM
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
New Queries: 22 January 2026
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid