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

Issue: Vol 169, Issue 4354

Issue: Vol 169, Issue 4354

18 May 2012

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IN THIS ISSUE

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P11D totalling issue resolved

Joint initiative offers update on first aims for HMRC admin

ECJ has not introduced out-of-time opportunity, say HMRC

New CIOT president calls for support as well as criticism

Hung On Chan (TC1850)

Donaghy v CRC, Upper Tribunal (Tax and Chancery Chamber)

Humphreys v CRC, Supreme Court

J Bentley (TC1927)

Integral Memory plc v Haines Watts, Chancery Division

The Red Star (a partnership) (TC1648)

Tolley, £119.95; CCH, £107.95; Bloomsbury Professional, £45

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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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