Issue: Vol 171, Issue 4393

UK referred to EU court of justice

S Brand (TC2434)

John Mander Pension Scheme Trustees Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

CRC v Anson, Court of Appeal

GF Ballard (TC2505)

Borough Council of King’s Lynn and West Norfolk (TC2342)

1 April Payment of corporation tax liabilities for small/medium-sized companies account period ended 30 June 2012. Reduction in main rate of corporation tax to 23%. Change to emission...