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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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Bishop Auckland enquiry centre

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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READERS' FORUM premium icon

Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

Third slide

Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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