Read Cho'rti Mayan Texts (Anniversary Collection)

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The legends and folktales, religious and medical texts, agricultural and domestic customs translated and presented in this volume are crucial not only to an understanding of Mayan culture as it exists today but stand as our only clue eventually to deciphering the inscription of the ancient Mayans.

❤pdf Cho'rti Mayan Texts (Anniversary Collection)

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This podcast discusses a UK First-Tier Tribunal Tax Chamber appeal concerning overpayments received under the Coronavirus Job Retention Scheme (CJRS) by a restaurant owner, Farshad Khalili-Motlagh. The core dispute revolves around whether the reference salary for CJRS calculations should be based on figures in Real Time Information (RTI) returns or on the actual amounts paid to employees. The Tribunal ultimately allowed the appeal in part, finding that the actual amounts paid, supported by witness statements, should be used to determine the correct reference salary, thus concluding that RTI figures are not definitively binding in the event of a conflict with actual pay.

Farshad Khalili-Motlagh T_A Borge Restaurant v HMRC [2024] UKFTT 00541 (TC)

This podcast outlines a First-Tier Tribunal Tax Chamber appeal case, Global Consultax Ltd v HMRC, concerning Coronavirus Support Payments. The appellant, Global Consultax Ltd, challenged assessments by HMRC to recover Coronavirus Job Retention Scheme (CJRS) payments they received, arguing that their third-party payroll company failed to submit necessary Real Time Information (RTI) returns. The Tribunal found that because no RTI submissions were made within the qualifying period, the employees were not eligible, thus the company was not entitled to the payments. Despite the company acting in good faith and attempting to ensure compliance, the legislation was rigid, leaving no discretion for the Tribunal, resulting in the dismissal of the appeal regarding the recovered payments, though penalties were dropped.

New tracks tagged #rti