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Issue: Vol 167, Issue 4290
28 Jan 2011
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IN THIS ISSUE
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New location
Bishop Auckland enquiry centre
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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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime