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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Practice tip: Increase the perceived value of your services Readers’ forum: Possibility of mixed-use relief claim Readers’ forum: Do I need to inform HMRC of ex clients’ death? Readers forum: Why can’t HMRC get the simple things right Readers’ forum: VAT problem created by disbursement mark-up?

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NEWS

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Creative sector tax reliefs surge in 2022-23 HMRC elite unit ‘corrects’ 2,100 R&D claims Fractional shares will be permitted in ISAs In brief: 12 September 2024 Small businesses evading tax cost exchequer £5.5bn

DEADLINE DATES

Deadline dates for October 2024

CASES

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Claimant was not self-employed Taxpayers had no arguable grounds for appeal Sky rugby pundit’s hypothetical contact would have been one of employment The personal service was made available to UK company City sightseeing passes qualified as a multi-purpose voucher

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Issue : Vol 190, Issue 4865

Deadline dates for October 2024