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Issue : Vol 191, Issue 4884

Issue : Vol 191, Issue 4884

18 Apr 2023
IN THIS ISSUE
Agent dedicated line restricted until early June premium icon
Between 17 April and 2 June, the agent dedicated line (ADL) will only answer calls relating to self-assessment late filling penalties and appeals and PAYE coding enquiries. The ADL will not answer any...
11 April 2023
Land transaction return was required premium icon
Redmount Trust Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 March 2023...
13 April 2023
Loans are liable to unauthorised payment charges premium icon
Dalriada Trustees Limited (as administrator of the Grosvenor Parade Pension Scheme and others); D Oades; J Donaghy-Sutton (TC8771)...
13 April 2023
Timing of release of debt under liquidation agreement premium icon
S and D England (TC8770)

12 April 2023
Director did not act dishonestly premium icon
Universal Flooring (Contractors) Ltd and Mark Mackley (TC8756)...
5 April 2023
Property was suitable for use as a dwelling premium icon
A and T Mudan (TC8777)

5 April 2023
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READERS' FORUM premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
DEADLINE DATES
CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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