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Daniel Hemming

ARTICLES
Great expectations
DANIEL HEMMING explains how tax relief can be given even if HMRC’s advice is wrong
19 July 2011
Two smoking barrels
DANIEL HEMMING discusses whether taxpayers have any protection from HMRC taking a second shot in litigation
15 February 2011
A hard drive
JONATHAN LEVY and DANIEL HEMMING look at what happens when HMRC try to seize a taxpayer’s computer
10 August 2010
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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026
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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD
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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late
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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries
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