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HMRC 'should better support agents'
NAO finds under-declarations resulting from error and failure to take reasonable care
Disappearing CIS
A limited company that does not have a construction industry scheme gross payment certificate is having difficulty in obtaining a repayment of overpaid tax from HMRC after the end of the year
The perils of PAYE
MIKE TRUMAN takes a cold, hard look at the hot tax topic of the past couple of weeks
Sal sacked?
ROBERT WOODWARD and SHAWN HEALY wonder how a tax adviser should respond to the question, ‘salary sacrifice: is it still worth it?’
Bosses say no to PAYE calculator plan
IoD: central computer is unacceptable
Payroll experts scrutinise PAYE condoc
Free-to-view vodcast from leading organisation
NICs break begins for start-up firms
First ten employees will merit Class 1 deductions
PAYE condoc
Deadline approaches
A little learning
The case of Goldberg demonstrates why proper representation is so important, says MIKE TRUMAN
Salary sacrifice for travel
Update on cycles and bus passes
Doctor in the house
MIKE TRUMAN looks at the implications of the Banerjee case
Revenue dismisses PAYE errors claim
Taxman over-collected £238m, says accountancy firm
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines