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Issue: Vol 171, Issue 4387
18 Jan 2013
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IN THIS ISSUE
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2
New policy on first-time water connections
Ancillary to zero-rated supply of H2O
Research VAT exemption set for withdrawal
Measure does not comply with EU law
Not so careless
G Hunt (TC2411)
Promoters sued
Horner v Allison and another, Queen’s Bench Division
Unfortunate omission
C Thacker (TC2367)
Expenses allowed
J Edoh (TC2438)
Whose benefit?
John Matthews (executive and trustee of the estate of M Matthews deceased) (TC2329)
Floor-based method is fair
Lok’nStore Group plc (TC2266)
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Tax tip: Gift Aid
Readers’ forum: Does business carry out trading activity for BADR?
Readers’ forum: Can first-time buyer wife claim relief?
Readers’ forum: Where is my adopted client domiciled?
Readers’ forum: Does piano sale create a VAT adjustment?
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
Implementation of detailed employee hours reporting delayed
More beneficiaries face charge on lifetime transfers
DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
Redress payments are taxable
Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
MOST POPULAR
Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence