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Issue: Vol 168, Issue 4325
7 Oct 2011
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IN THIS ISSUE
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2
EC proposes financial transaction tax
Plan could lead to market distortion, warns expert
It's official: UK-Swiss tax deal confirmed
Individuals investigated by HMRC will not be eligible
Too much laissez-faire
Sharon Investments Ltd v Mauritius Revenue Authority, Privy Council
Not late
Michael McGillen t/a McGillen Building Services (TC1333)
Unexpected circumstances
G Knapper (TC1220)
Correct discovery
EA Manisty and A Manisty as trustees of the EA Manisty FURBS Trust (TC1354)
Last minute will not do
TAH Management Services Ltd (TC1384)
Registration confusion
J Yarlett t/a Beanies-by-Night and JY Electricals (TC 1117)
Misunderstood investment
Captain S Cleghorn (TC1335)
Taxation of Small Businesses (4th edition)
By Malcolm James; £85
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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
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