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: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 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
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
Read All
Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings