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67
Smartphones are taxable benefits no longer
Revenue rings changes to ITEPA 2003, s 319 interpretation
Employers’ data problems
Online videos launched
Axe for freelance teachers' NI requirement
'Pragmatic' move removes admin burden for schools
Something fishy
RICHARD CURTIS weighs up an HMRC-approved method for gross payment of directors’ fees
Want to join the RTI pilot?
Sign up before March 2013, urges taxman
Payments are emoluments
Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Court of Appeal
Expenses not deductible
Ling (TC1629)
Taxman powers up to take on PAYE dodgers
And department launches campaign against missing returns
P45 to stay
'Leaver statement' plan abandoned
No sacrifice at all
MIKE TRUMAN tells the story of a failed attempt to claim a travel expenses dispensation for temporary employees
Hammer to crack a nut?
DEAN WOOTTEN examines recent tribunal decisions concerning in-year PAYE penalties
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime