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Issue: Vol 167, Issue 4289
19 Jan 2011
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IN THIS ISSUE
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2
No VAT exemption for collection services
Brief follows ECJ decision in AXA case
Avoidance study group names experts
Tax barrister will lead exploration of GAAR in the UK
Timeshare options
MacDonald Resorts Ltd v CRC (C-270/09), European Court of Justice
Economic crisis is an excuse
Connaught Contracts (TC798)
The couch tax shop?
Parveen Azam (TC895)
Let them entertain you
Pete Matthews (1) Keith Sidwick (2) (TC901)
Exemption exhausted
Kenneth Colquhoun v CRC, Upper Tribunal (Finance and Tax)
Connected to the company
CRC v Taylor and Haimendorf, Upper Tribunal (Tax and Chancery Chamber)
Assets frozen
Serious Organised Crime Agency v French, Queen's Bench Division
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Readers’ forum: Mitigating IHT on farmhouse inheritance?
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NEWS
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Business owners considering exit strategies
Employment expense claims must be made by post
Registration guidance for private schools published
Confirmation of agent codes required
Downloaded return forms will be accepted by HMRC
DEADLINE DATES
Deadline dates for November 2024
CASES
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Lack of privacy for annex to be a single dwelling
Anonymisation permitted due to risk to family overseas
Rules of the scheme must be followed
Same income taxed twice in error
Repairs did not affect suitability for use as a dwelling
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This week's opinion: 17 October 2024
Business owners considering exit strategies
Employment expense claims must be made by post
Registration guidance for private schools published
Confirmation of agent codes required