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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: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

Third slide

Deadline dates for June 2026

CASES

No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries

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