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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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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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NEWS
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In brief: 23 January 2025
DEADLINE DATES
Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
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