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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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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
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NEWS premium icon
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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
CASES premium icon
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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
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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
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