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Issue : Vol 191, Issue 4884
18 Apr 2023
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IN THIS ISSUE
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Agent dedicated line restricted until early June
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...
Land transaction return was required
Redmount Trust Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 March 2023...
Loans are liable to unauthorised payment charges
Dalriada Trustees Limited (as administrator of the Grosvenor Parade Pension Scheme and others); D Oades; J Donaghy-Sutton (TC8771)...
Timing of release of debt under liquidation agreement
S and D England (
TC8770
)
Director did not act dishonestly
Universal Flooring (Contractors) Ltd and Mark Mackley (TC8756)...
Property was suitable for use as a dwelling
A and T Mudan (
TC8777
)
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READERS'
FORUM
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Readers’ forum: I’m gonna sit right down and write myself a letter
Readers’ forum: Trade or no trade?
Readers’ forum: Did change of legal entity create option to tax problem?
Readers’ forum: Personal or business?
New queries: 18 December 2025
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NEWS
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Taxpayers spent 558 years on HMRC phone lines in 2024-25
Budget changes will discourage investment in VCTs
Post Skandia VAT grouping rules revised
MPs to scrutinise the Office for Budget Responsibility
Finalists revealed in competition to close the tax gap
DEADLINE DATES
Deadline dates for January 2026
CASES
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Full decision required before further appeal possible
No advance in science or technology
Closure notice does not apply loan charge
Correction of output tax overpayment too late
Goodwill was not newly created