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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: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026
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NEWS premium icon
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
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CASES premium icon
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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