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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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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT