Issue : Vol 192, Issue 4910

The sunset clauses for the enterprise investment scheme and venture capital trusts should be extended beyond 2025, says the government, in agreement with the Treasury Committee’s...

HMRC has reminded employers about the permanent easement on reporting PAYE information in real time over Christmas.Employers that pay early should report the normal or contractual payday as the...

J Robson (TC8945)

M White and C Kane (TC8943)

CRC v LG Park HT1 Ltd and others, Court of Appeal, 17 October 2023

M McEnroe and M Newman, Upper Tribunal (Tax and Chancery Chamber), 19 October 2023...

MJL Contracts Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 October 2023...