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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
Two smoking barrels
DANIEL HEMMING discusses whether taxpayers have any protection from HMRC taking a second shot in litigation
A hard drive
JONATHAN LEVY and DANIEL HEMMING look at what happens when HMRC try to seize a taxpayer’s computer
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS
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Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system
In brief: 16 May 2024
PAYE receipts surge in 2023-24
DEADLINE DATES
Deadline dates for June 2024
CASES
Read All
Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
MOST POPULAR
Football agents’ dual representation contracts clarified
Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system
Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024