Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 169, Issue 4346

Issue: Vol 169, Issue 4346

15 Mar 2012

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IN THIS ISSUE

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EXCLUSIVE: HMRC issues statement over accrued late-filing fines

CIOT calls for general disclosure facility

Ministers signal clampdown on manipulation of property business loss relief

McLaughlin (TC1870)

C Norton t/a Oracle Fieldwork (TC1708)

Mayfield Parish Church (TC1702)

Three Counties Dog Rescue (TC1653)

R (on the application of Bampton Property Group and others) v King, Queen's Bench Division

By Ray Chidell; £68.50

By Steven A Bank; £75

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15

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READERS' FORUM premium icon

Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

Third slide

Deadline dates for March 2026

CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

MOST POPULAR

Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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