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Issue : Vol 190, Issue 4862
24 Oct 2022
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IN THIS ISSUE
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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'
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Tax tip: Relief on tax-advantaged arrangements
Feedback: 17 October 2024
Readers’ forum: Mitigating IHT on farmhouse inheritance?
Readers’ forum: Does gift on death create reservation of benefit?
Readers’ forum: Capital gains tax for giving shares?
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NEWS
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Business owners considering exit strategies
Employment expense claims must be made by post
Registration guidance for private schools published
Confirmation of agent codes required
Downloaded return forms will be accepted by HMRC
DEADLINE DATES
Deadline dates for November 2024
CASES
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Lack of privacy for annex to be a single dwelling
Anonymisation permitted due to risk to family overseas
Rules of the scheme must be followed
Same income taxed twice in error
Repairs did not affect suitability for use as a dwelling
MOST POPULAR
This week's opinion: 17 October 2024
Business owners considering exit strategies
Employment expense claims must be made by post
Registration guidance for private schools published
Confirmation of agent codes required