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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: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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