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Issue : Vol 190, Issue 4862
24 Oct 2022
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IN THIS ISSUE
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2
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: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
MOST POPULAR
This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April