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Issue: Vol 169, Issue 4358
18 Jun 2012
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IN THIS ISSUE
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2
Consultation launched over scope of GAAR
Is proposed rule too widely drawn?
Conditions not satisfied
Benson Partnership Ltd (TC1760)
Misled by HMRC
The Copperfields Restaurant (TC1974)
Transfer is equivalent to earnings
Forde and McHugh Ltd v CRC, Court of Appeal
Not just for charity
Helena Partnerships Ltd v CRC, Court of Appeal
Deer farm fails
Howes (TC1874)
No jurisdiction
Prince and others (TC1852)
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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