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Issue: Vol 171, Issue 4388

Issue: Vol 171, Issue 4388

24 Jan 2013

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IN THIS ISSUE

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Loss relief limited to equivalent of cash contribution

Final review calls for simpler admin and flat-rate couples’ allowance

CRC v Charlton, Corfield and Corfield, Upper Tribunal (Tax and Chancery Chamber)

PDF Electrical Ltd (TC2375)

Boyer Allan Investment Services Ltd (formerly Boyer Allan Investment Management Ltd) (TC2235)

Buzzoni and others v CRC, Upper Tribunal (Tax and Chancery Chamber)

R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another, Supreme Court

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

Third slide

Deadline dates for May 2025

CASES

Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

MOST POPULAR

This week's opinion: 17 April 2025 New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’

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