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Issue: Vol 167, Issue 4287

Issue: Vol 167, Issue 4287

6 Jan 2011

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IN THIS ISSUE

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Amendments to provision in Offshore Funds (Tax) Regulations 2009

More transparency about process

HMRC warn of non-compliant umbrella business models

CRC v Airtours Holidays Transport Ltd, Upper Tribunal (Tax and Chancery Chamber)

Grogan v CRC, Upper Tribunal (Tax and Chancery Chamber)

CRC v Maxwell and another, Court of Appeal

Swallow (TC742)

For new and small employers

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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

Third slide

Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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