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Issue : Vol 191, Issue 4872
19 Jan 2023
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IN THIS ISSUE
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Option to tax notification receipt letters will no longer be issued
From 1 February 2023, HMRC will stop issuing option to tax notification receipt letters. Options notified to HMRC before this date, will get a standard option to tax notification receipt.The...
Reasonable excuse for HICBC notification failure
M Goodall (
TC8680
)
HMRC should invoke its care and management power
M Kensall (
TC8673
)
Loan was an unauthorised employer payment
Nilebond Ltd (
TC8676
)
Payments were distributions
S Clipperton; S Lloyd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 December 2022...
Application for DOTAS penalty was too late
CRC v Root2 Tax Ltd, Upper Tribunal (Tax and Chancery Chamber), 20 December 2022...
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