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Issue: Vol 167, Issue 4299

Issue: Vol 167, Issue 4299

30 Mar 2011

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IN THIS ISSUE

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Sanctions could exceed £1,300

Date confirmed

Capital gains tax for shares and income tax losses

Updated to include new arrangements

2011 published

Issue 42 published

Statutory replacement finally becomes law

5% on residential property over £1m

Hansard, 10 March 2011, vol 524, no 130, col 1192W

Queenspice Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Able UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Revenue and Customs Commissioners v Ali, Chancery Division

Chamberlin v CRC, Court of Appeal

Deliverance v CRC, Upper Tribunal (Tax and Chancery Chamber)

DG and D Lewis t/a Russell Francis Interiors (TC983)

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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