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Issue : Vol 192, Issue 4898
25 Jul 2023
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IN THIS ISSUE
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2
HMRC estimates error and fraud accounts for over £1bn of R&D claims
New data from HMRC shows that £1.13bn in research and development (R&D) tax relief was handed out due to error and fraud in 2020-21. This represents 16.7% of all the R&D tax relief paid...
Importance of establishing a main home
I Strachan (
TC8858
)
Same point cannot be relitigated
Waterloo Car Hire (a partnership) (
TC8848
)
Non-compliance with unless order
Ebuyer Ltd (
TC8853
)
Services provided by clinic were standard rated
Illuminate Skin Clinics Ltd (
TC8846
)
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
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Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
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