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Issue: Vol 167, Issue 4291

Issue: Vol 167, Issue 4291

4 Feb 2011

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IN THIS ISSUE

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Revenue & Customs Brief 06/11

Recognised stock exchange

Tax bodies call for delay to statutory requirement

6.9 submissions by 31 January

Revenue & Customs Brief 3/11

CRC v Bryce (t/a The Barn), Upper Tribunal (Tax and Chancery Chamber)

UKCO and another (TC689)

St Annes Distributors Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Atkinson (TC909)

Paul Mellor (TC906)

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15

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READERS' FORUM premium icon

Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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to: taxation@lexisnexis.co.uk.

NEWS

New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

Third slide

Deadline dates for November 2026

CASES

Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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