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Issue: Vol 169, Issue 4354
18 May 2012
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IN THIS ISSUE
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2
E-market campaign
Registration deadline: 14 June
Positive start to service delivery overhaul
Joint initiative offers update on first aims for HMRC admin
Time limits stand for VAT recovery claims
ECJ has not introduced out-of-time opportunity, say HMRC
Tax pros 'should stick up for the system'
New CIOT president calls for support as well as criticism
Too honest
Hung On Chan (TC1850)
No discrimination
Donaghy v CRC, Upper Tribunal (Tax and Chancery Chamber)
Fair distribution
Humphreys v CRC, Supreme Court
Lack of availability
J Bentley (TC1927)
Penalties are appropriate
The Red Star (a partnership) (TC1648)
Too late to claim
Integral Memory plc v Haines Watts, Chancery Division
Corporation tax annuals 2011/12
Tolley, £119.95; CCH, £107.95; Bloomsbury Professional, £45
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown
MOST POPULAR
This week's opinion: 17 April 2025
New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’