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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: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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NEWS premium icon
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
CASES premium icon
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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