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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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READERS'
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years