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Issue: Vol 168, Issue 4334
9 Dec 2011
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IN THIS ISSUE
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2
Opening of patent box moves closer
Rules ‘more coherent than previously described'
All change among HMRC's top bosses
New CEO announced; Hartnett and Clasper to step down
Higher tax apprenticeship gets go-ahead
PwC-led consortium sets sights on 1,500 trainees
Tax pros applaud latest CFC proposals
Regime will exclude business profits of foreign subsidiary
New teams handle SME compliance checks
Move follows alert to need for consistent approach
Sparkies next for evasion investigation
Electricians offered disclosure scheme; HMRC target property transactions
Weighty employment
Weight Watchers (UK) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Inappropriate evidence
B and D Foulser (TC1484)
Not just gambling
London Clubs Management Ltd v CRC, Court of Appeal
Employee Reward Structures
By Aidan Langley; £110
Tolley’s Pensions Taxation 2011/12
By Stephen Ward; £94.95
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READERS'
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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
MOST POPULAR
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