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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'
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