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Issue : Vol 191, Issue 4871
10 Jan 2023
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IN THIS ISSUE
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2
Whether appealable notices had been validly served
D Oakes (TC8637 and TC8646)...
Overpaid parking fees are consideration for a taxable supply
The Borough Council of King’s Lynn and West Norfolk v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022...
Limitation on company’s liability to pay National Insurance contributions
G Wagstaff v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022...
Supply was of medical staff
Mainpay Ltd v CRC,
Court of Appeal
, 9 December 2022
Tax practice toolkit 2022
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READERS'
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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?
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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