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With less than a week to go before we reach the deadline for filing Self Assessment returns and the pressure well and truly mounting we are delighted, after last week's Poppadom sensation VAT case, to find yet another amusing First Tier Tribunal (FTT) decision to read over lunch.

The First Tier Tribunal has had the engaging task of deciding whether imported action figures from Game of Thrones, the Marvel comics and the Living Dead are human, non-human, statuettes or just plastic toys, in an appeal against underpayment of Customs Duty.

The  House of Common's Treasury Committee has written to 21 public sector organisations asking them to send details of any contracts awarded by their organisation to Fujitsu since 2019. The organisations include HMRC, the Bank of England and the Financial Conduct Authority.

HMRC have issued their Agent Update for January 2024. We have summarised the key content for you with links to our detailed guidance on the topics covered.

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‘Online markets’ are in the news again. This time, HMRC has a new campaign afoot which aims to catch online traders who are operating via serviced offices in the UK to appear to be UK resident for tax.