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Issue: Vol 167, Issue 4290
28 Jan 2011
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IN THIS ISSUE
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Penalties and SA
Draft order for external comment
Window furniture is not building material
HMRC holds fast despite John Price ruling
Get online!
Hansard, 20 January 2011, vol 521, no 102, col 934W
Will was misinterpreted
RSPCA v Sharp and others, Court of Appeal
Costs are payable
Blue Sphere Global Ltd v CRC, Court of Appeal
Compensation or motivation?
Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Evidence allowed
CRC v Megantic Services Ltd, Upper Tribunal (Tax and Chancery Chamber)
Goods, not services
John Price (TC873)
Employment-Related Securities and Unlisted Companies
By Ken Moody CTA; £49.95
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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
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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