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Issue: Vol 167, Issue 4309
17 Jun 2011
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IN THIS ISSUE
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2
Web bots drive search for more evaders
HMRC to trawl internet for info on tutors and e-traders
The scheme of things
Chris Crooks (TC1110)
Too long in the UK
Ogden (TC1077)
Effect of drop in income
IJ Cubberley (TC1103)
Location of decision making
Mark Higgins Rallying (a firm) (TC1200)
IR35 does not apply
ECR Consulting Ltd (TC1174)
No commercial reality
Audley (TC1084)
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Tax tip: Gift Aid
Readers’ forum: Does business carry out trading activity for BADR?
Readers’ forum: Can first-time buyer wife claim relief?
Readers’ forum: Where is my adopted client domiciled?
Readers’ forum: Does piano sale create a VAT adjustment?
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
Implementation of detailed employee hours reporting delayed
More beneficiaries face charge on lifetime transfers
DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
Redress payments are taxable
Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence