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
Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
New Queries: 22 January 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
Read All
Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid