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Issue: Vol 167, Issue 4289

Issue: Vol 167, Issue 4289

19 Jan 2011

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IN THIS ISSUE

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Brief follows ECJ decision in AXA case

Tax barrister will lead exploration of GAAR in the UK

MacDonald Resorts Ltd v CRC (C-270/09), European Court of Justice

Connaught Contracts (TC798)

Parveen Azam (TC895)

Pete Matthews (1) Keith Sidwick (2) (TC901)

Kenneth Colquhoun v CRC, Upper Tribunal (Finance and Tax)

CRC v Taylor and Haimendorf, Upper Tribunal (Tax and Chancery Chamber)

Serious Organised Crime Agency v French, Queen's Bench Division

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READERS' FORUM premium icon

Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026

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NEWS

HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations

Third slide

Deadline dates for September 2026

CASES

Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal

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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26

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