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Issue: Vol 170, Issue 4376

Issue: Vol 170, Issue 4376

18 Oct 2012

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IN THIS ISSUE

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PMS International Group plc (TC2181)

CRC v Rank Group plc, Upper Tribunal (Tax and Chancery Chamber)

Wood Green Animal Shelters (TC2118)

CRC v FCE Bank plc, Court of Appeal

CRC v Philips Electronics UK Ltd (C-18/11), Court of Justice of the European Union

R W Eadie (TC2181)

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15

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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

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