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Issue : Vol 190, Issue 4862
24 Oct 2022
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IN THIS ISSUE
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2
Real-time information reporting over Christmas
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...
Bank statements are statutory records
Fresh Consulting and Support Ltd (
TC8606
)
Lane formed part of the property
J and C Averdieck (
TC8623
)
Schedule 36 notices are not reasonable
B Davies; R Mahil; Davies Mahil Partnership (TC8619)...
Input tax recovery claims were not properly quantified
CRC v NHS Lothian Health Board,
Supreme Court
, 19 October 2022
Payments under employee benefit trust scheme had been justifiable
Asertis Ltd v Heathcote and another,
Chancery Division
, 10 October 2022
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READERS'
FORUM
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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
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NEWS
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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
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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