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Issue: Vol 167, Issue 4310
22 Jun 2011
View other Issues
IN THIS ISSUE
You're trading!
MARK MCLAUGHLIN looks at trading activities and their implications
Food, glorious food
NEIL WARREN considers recent VAT developments that could affect restaurants and fast-food outlets
No escape from the IRS
DAVID TREITEL looks at the change made by the IRS to the American amnesty and at the extra reporting requirements
In brief, issue 4310
Isle of Man TIEAs; NI cards; Pensions; Data gathering; Class 2 NI
Obituary: John Jeffrey-Cook, 1936-2011
Former Taxation editor Malcolm Gunn remembers an eloquent and entertaining tax veteran
Tax credits deadline, 31 July
HMRC will examine claims closely to prevent fraud
Welsh bag charge has VAT implications
HMRC addresses compulsory levy on single-use carriers
Revised notice
706 ‘partial exemption’
Voluntary sector given £8m by taxman
LITRG welcomes pledge of aid over next four years
Good try
Alan Kincaid (TC1090)
Time penalty
Time Together (TC1091)
Valuations disputed
Marks (TC1086)
Long journey home
Timothy David Hanlin (TC1078)
Basement blitz
Annette Glen-Jones t/a Sophisticuts (TC1015)
Definitely a farm
Arthur F Golding; Julia Anne Middleton (executors of the will of Dennis Golding deceased) (TC1211)
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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
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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
DEADLINE DATES
Deadline dates for December 2024
CASES
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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