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Issue: Vol 171, Issue 4388

Issue: Vol 171, Issue 4388

24 Jan 2013
IN THIS ISSUE
Terms issued to avoidance opportunity users

Loss relief limited to equivalent of cash contribution

28 January 2013
Send pensioners a single code notice: OTS
Final review calls for simpler admin and flat-rate couples’ allowance
24 January 2013
Question of awareness premium icon
CRC v Charlton, Corfield and Corfield, Upper Tribunal (Tax and Chancery Chamber)
29 January 2013
Error made in good faith premium icon
PDF Electrical Ltd (TC2375)
28 January 2013
Prevailing practice premium icon
Boyer Allan Investment Services Ltd (formerly Boyer Allan Investment Management Ltd) (TC2235)
28 January 2013
Benefit is reserved premium icon
Buzzoni and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
25 January 2013
Thin end of the wedge premium icon
R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another, Supreme Court
24 January 2013
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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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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
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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
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