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In this week's web-update we investigate a couple of intriguing issues. Can you obtain Research & Development (R&D) Relief if you create a sensory garden? And, is tax relief on the business cost of London's Ultra Low Emission Zone (ULEZ) charge allowable? Employer Advisory fuel rates also change from tomorrow.

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In our news from HMRC this week we have another Employer bulletin, and HMRC reports that it is still having technical delays both in sending out Corporation Tax return submission responses and in making its new overlap profits service work properly. 

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What's the difference between a Self Assessment return containing a Provisional figure and one containing an Estimate? When did the tax return wording on this change? We wondered too. The answer lies in the guide below, in my Editor's Choice.

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The dramatic rise in the price of land and property following the COVID-19 lockdowns have resulted in taxpayers reporting record levels of capital gains. HMRC's new report reveals that most gains are created on the disposal of properties in the South East by the over-fifties many of whom are downsizing as part of retirement plans to 'escape to the country'. We note that many private landlords have taken the opportunity to cash in.

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There is not much headline news to report this week as it's the holidays. We do feature a really disturbing case in which HMRC tried to bankrupt an employee on the mistaken basis that she was a payroll operator.