Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 174, Issue 4473

Issue: Vol 174, Issue 4473

14 Oct 2014

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IN THIS ISSUE

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EMS (Independent Accident Management Services) (TC4006)

Lincoln Smith (TC3949)

Matters to consider this week

By Ray Chidell and Dave Jennings; £138.50 for both volumes/£87.50 each; paperback; 938 pages; Claritax Books

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READERS' FORUM premium icon

Readers’ forum: Do deposits create a problem with cash accounting scheme? Readers' forum: Alphabet shares and rights attached to them Readers’ forum: Too late for reinstatement of VAT number? Readers’ forum: Clarke’s farm New Queries: 8 January 2026

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NEWS

Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered Thousands of returns filed over festive period

Third slide

Deadline dates for February 2026

CASES

Amount payable comprised both payments HMRC appeals image rights issue Effect of binding closure notice on income tax enquiry Income tax refund forms part of estate Full decision required before further appeal possible

MOST POPULAR

This week's opinion: 8 January 2026 Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered

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