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Issue: Vol 167, Issue 4289
19 Jan 2011
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IN THIS ISSUE
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2
No VAT exemption for collection services
Brief follows ECJ decision in AXA case
Avoidance study group names experts
Tax barrister will lead exploration of GAAR in the UK
Timeshare options
MacDonald Resorts Ltd v CRC (C-270/09), European Court of Justice
Economic crisis is an excuse
Connaught Contracts (TC798)
The couch tax shop?
Parveen Azam (TC895)
Let them entertain you
Pete Matthews (1) Keith Sidwick (2) (TC901)
Exemption exhausted
Kenneth Colquhoun v CRC, Upper Tribunal (Finance and Tax)
Connected to the company
CRC v Taylor and Haimendorf, Upper Tribunal (Tax and Chancery Chamber)
Assets frozen
Serious Organised Crime Agency v French, Queen's Bench Division
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READERS'
FORUM
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years