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Issue: Vol 169, Issue 4344
1 Mar 2012
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IN THIS ISSUE
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New rules leave Barclays with £500m tax bill
Ministers shut down corporate avoidance schemes
HMRC creates overseer for major disputes
Governance revamp includes new assurance commissioner role
Reasonable assumption
N Pickles (TC1520)
Question of location
Felixstowe Dock and Railway Co Ltd and others (TC 1674 and TC1674A)
Impression is important
Sassoon Bury Ltd (TC1633)
Too many questions
Seascope Insurance Services Ltd (TC1664)
Dispute over bad debt
Simpson & Marwick v CRC, Upper Tribunal (Tax and Chancery Chamber)
Furnished Holiday Lettings – a Tax Guide
By John Endacott; £58.50
Clarke’s Offshore Tax Planning 2011-12
By Giles Clarke, Dominic Lawrance and John Roberts; £154.95
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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
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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