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Issue: Vol 167, Issue 4291
4 Feb 2011
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IN THIS ISSUE
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2
Climate levy
Revenue & Customs Brief 06/11
Mauritius
Recognised stock exchange
Concern mounts over iXBRL deadline
Tax bodies call for delay to statutory requirement
Online SA returns continue to break records
6.9 submissions by 31 January
Changes to the option to tax
Revenue & Customs Brief 3/11
Single or multiple supply?
CRC v Bryce (t/a The Barn), Upper Tribunal (Tax and Chancery Chamber)
Licence fees are trading income
UKCO and another (TC689)
Notice must be in writing
St Annes Distributors Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Illness is an excuse
Atkinson (TC909)
Home is place of business
Paul Mellor (TC906)
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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures