Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
SEARCH
Issue : Vol 188, Issue 4804
3 Aug 2021
View other Issues
IN THIS ISSUE
Go to page
of
2
Customs declaration service to become single platform
The customs declaration service (CDS) will serve as the UK’s single customs platform from 31 March 2023.HMRC will be closing its customs handling of import and export freight (CHIEF) system on...
Warehouse constituted plant for temporary storage
JRO Griffiths Ltd (
TC8203
)
Error made in good faith did not amount to reasonable care
North Point (Pall Mall) Ltd and China Town Development Company Ltd (TC8205)...
Time limit for tax credit on trust distributions
Murphy and Linnett v CRC,
Queen’s Bench Division
, 13 July 2021
Closure notice is valid due to estoppel by convention
CRC v W Tinkler,
Supreme Court
, 30 July 2021
Effect of subsidy payments on input tax
C Newell (
TC8149
)
Show
15
--
15
30
45
60
Results
Go to page
of
2
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
Read All
Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
MOST POPULAR
In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence