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Finance Bill 2012

RICHARD CURTIS summarises the ninth and tenth sittings of the Public Bill Committee’s review of Finance Bill 2012

RICHARD CURTIS summarises the fifth to eighth sessions of Public Bill Committee consideration of Finance Bill 2012

The first four sittings of the Public Bill Committee’s debates on the Finance (No 4) Bill are reported by ALLISON PLAGER

RICHARD CURTIS summarises the opening parliamentary debate of Finance Bill 2012

Corporation tax measures summarised

Twelve-month delay 'might prove helpful'

Highlights from the TIINs and other documents

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

Third slide

Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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