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HMRC are seeking a penalty charge from a client where an amount of expenditure has been disallowed. The question of whether such expenditure is revenue or capital has been the subject of differing legal decisions
KEVIN SLEVIN hopes that review officers receive a proper training, enabling them to carry out their job impartially
Regulations for compulsory web filing published
Online alerts service highlights schemes
Hill Samuel Investments Ltd (SpC 738)
Stockler (SpC 739)
End-of-year deadline approaches for employers
Online-only report examines options available to policymakers
PwC: proposals restrict high-earners in short careers
But institute insists new HMRC power must not be abused
MARK MCLAUGHLIN asks whether statutory clearances are becoming more difficult to obtain
Charitable donations relief
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