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HM Revenue and Customs has received a bloody nose from a ruling which shows the courts will side with taxpayers and order HMRC to repay fines with interest where it can be shown to have acted unreasonably. Judge Geraint Jones QC ruled against the taxman and in favour of Kathleen Loma who was first told she had to complete a tax return in January last year, when HMRC sent her a paper form, which she returned before the January 31 deadline. However, HMRC then fined her £100 because paper returns had to be filed by the previous October 31. HMRC had not told the taxpayer she should file elect
Lloyds Banking has agreed terms to sell 630 of its branches to the Co-operative Group resulting in rival bidder NBNK Investments announcing plans to close. The pair have agreed on the commercial terms of the transaction and are now proceeding in exclusive talks for the sale of the Project Verde business. In an announcement on the London Stock Exchange yesterday, Lloyds announced it has ended talks with rival bidder NBNK, which will now be wound up. In a statement NBNK Investments said there were no other UK banking assets available which would meet the company’s objective and has begun to