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Issue: Vol 168, Issue 4318
19 Aug 2011
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IN THIS ISSUE
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Plant and machinery loophole closed early
Partially repeals of ‘exception for manufacturers and suppliers’
No move on design and build contracts
Zero rate remains in spite of planned change
New guidance on taxing property income
Form 17: evidence of beneficial interest to be always submitted
Annual allowance guidance
Amendment to Oct 2010 publication
US citizens can offset remittance charge
IRS issues 'pragmatic' ruling
'Ghost' plumbers arrested in tax raids
Pro body warns of tough approach by Revenue
Catering dilemma
Value Catering Ltd (TC1189)
Insufficient link
CRC v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd), Upper Tribunal (Tax and Chancery Chamber)
Unfair and unconscionable
Hok Ltd (TC1286)
Tainted gift
Revenue & Customs Prosecution Office v Johnson and another, Queen’s Bench Division
Penalty stands
Hoar Cross Parish Council (TC1217)
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READERS'
FORUM
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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