Issue : Vol 190, Issue 4862

24 Oct 2022

IN THIS ISSUE

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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...

Fresh Consulting and Support Ltd (TC8606)

J and C Averdieck (TC8623)

B Davies; R Mahil; Davies Mahil Partnership (TC8619)...

CRC v NHS Lothian Health Board, Supreme Court, 19 October 2022

Asertis Ltd v Heathcote and another, Chancery Division, 10 October 2022

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

DEADLINE DATES

Deadline dates for January 2025

CASES

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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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Issue : Vol 190, Issue 4862

Deadline dates for January 2025