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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: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time
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NEWS premium icon
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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CASES premium icon
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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