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Issue: Vol 167, Issue 4290

Issue: Vol 167, Issue 4290

28 Jan 2011

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IN THIS ISSUE

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Draft order for external comment

HMRC holds fast despite John Price ruling

Hansard, 20 January 2011, vol 521, no 102, col 934W

RSPCA v Sharp and others, Court of Appeal

Blue Sphere Global Ltd v CRC, Court of Appeal

Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)

CRC v Megantic Services Ltd, Upper Tribunal (Tax and Chancery Chamber)

John Price (TC873)

By Ken Moody CTA; £49.95

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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