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Issue: Vol 168, Issue 4332

Issue: Vol 168, Issue 4332

24 Nov 2011

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IN THIS ISSUE

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EU Commission v government of Gibraltar and United Kingdom (joined cases C-106/09 P, C-107/09 P), European Court of Justice

Land Securities plc (TC1442)

J Halnan and M Squire (TC1423)

CRC v C Atkinson and P Smith (executors of W M Atkinson deceased), Upper Tribunal (Tax and Chancery Chamber)

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

Third slide

Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

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