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22 January 2009 / Mark Sharpley
Issue: 7353 / Categories: Opinion , Company , Commercial
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The taxman cometh

Mark Sharpley explains how to keep the taxman at bay...

Law firms struggling to juggle tax bills and reduced income streams can contact HMRC’s Business Payment Support Line for advice. The support service deals with income tax, VAT, PAYE/NIC and corporation tax and can assist firms who want to defer payment of those taxes which are not overdue. Subject to the level of the debt, decisions can be made over the telephone (0845 302 1435) and there is a phone back service for larger debts. Businesses that have asked for more time to pay tax do not have to pay any bills until a decision has been made. A 4.5% interest rate on the outstanding sum will be imposed on those that are granted permission to pay late, but all surcharges for late payments will be dropped.

 

Pre Budget Report

In his Pre Budget Report last November the chancellor announced modest changes to the provisions for the relief of losses for both incorporated and unincorporated businesses. In brief, modest

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MOVERS & SHAKERS

Cripps—Radius Law

Cripps—Radius Law

Commercial and technology practice boosted by team hire

Switalskis—Grimsby

Switalskis—Grimsby

Firm expands with new Grimsby office to serve North East Lincolnshire

Slater Heelis—Will Newman & Lucy Spilsbury

Slater Heelis—Will Newman & Lucy Spilsbury

Property team boosted by two solicitor appointments

NEWS
The Supreme Court has delivered a decisive ruling on termination under the JCT Design & Build form. Writing in NLJ this week, Andrew Singer KC and Jonathan Ward, of Kings Chambers, analyse Providence Building Services v Hexagon Housing Association [2026] UKSC 1, which restores the first-instance decision and curbs contractors’ termination rights for repeated late payment
Secondments, disciplinary procedures and appeal chaos all feature in a quartet of recent rulings. Writing in NLJ this week, Ian Smith, barrister and emeritus professor of employment law at UEA, examines how established principles are being tested in modern disputes
The AI revolution is no longer a distant murmur—it’s at the client’s desk. Writing in NLJ this week, Peter Ambrose, CEO of The Partnership and Legalito, warns that the ‘AI chickens’ have ‘come home to roost’, transforming not just legal practice but the lawyer–client relationship itself
A High Court ruling involving the Longleat estate has exposed the fault line between modern family building and historic trust drafting. Writing in NLJ this week, Charlotte Coyle, director and family law expert at Freeths, examines Cator v Thynn [2026] EWHC 209 (Ch), where trustees sought approval to modernise trusts that retain pre-1970 definitions of ‘child’, ‘grandchild’ and ‘issue’
Fresh proposals to criminalise ‘nudification’ apps, prioritise cyberflashing and non-consensual intimate images, and even ban under-16s from social media have reignited debate over whether the Online Safety Act 2023 (OSA 2023) is fit for purpose. Writing in NLJ this week, Alexander Brown, head of technology, media and telecommunications, and Alexandra Webster, managing associate, Simmons & Simmons, caution against reactive law-making that could undermine the Act’s ‘risk-based and outcomes-focused’ design
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