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Issue : Vol 190, Issue 4862

Issue : Vol 190, Issue 4862

24 Oct 2022
IN THIS ISSUE
Real-time information reporting over Christmas premium icon
HMRC has reminded employers of the permanent easement on reporting PAYE information in real time over Christmas.Employers that pay early over the festive period should report the normal (or...
21 October 2022
Bank statements are statutory records premium icon
Fresh Consulting and Support Ltd (TC8606)

21 October 2022
Lane formed part of the property premium icon
J and C Averdieck (TC8623)

21 October 2022
Schedule 36 notices are not reasonable premium icon
B Davies; R Mahil; Davies Mahil Partnership (TC8619)...
20 October 2022
Input tax recovery claims were not properly quantified premium icon
CRC v NHS Lothian Health Board, Supreme Court, 19 October 2022

20 October 2022
Payments under employee benefit trust scheme had been justifiable premium icon
Asertis Ltd v Heathcote and another, Chancery Division, 10 October 2022

20 October 2022
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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