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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: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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