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Issue: Vol 170, Issue 4365

Issue: Vol 170, Issue 4365

3 Aug 2012

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IN THIS ISSUE

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NG International Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Littlewoods Retail Ltd and others v CRC, European Court of Justice

Dale Services Contracts Ltd (TC1985)

Arrowhead Capital Finance Ltd (in liquidation) v KPMG LLP, Queen’s Bench Division

Lloyds TSB Equipment Leasing (No 1) Ltd (TC1745)

CRC v N and M Gretton, Upper Tribunal (Tax and Chancery Chamber)

People’s Dispensary for Sick Animals (TC2048)

Tolley’s Inheritance Tax, £112.95; CCH Inheritance Tax, £105.95; Bloomsbury Inheritance Tax £45; Bloomsbury Trusts and Estates, £45

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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