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Issue: Vol 167, Issue 4291
4 Feb 2011
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IN THIS ISSUE
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2
Climate levy
Revenue & Customs Brief 06/11
Mauritius
Recognised stock exchange
Concern mounts over iXBRL deadline
Tax bodies call for delay to statutory requirement
Online SA returns continue to break records
6.9 submissions by 31 January
Changes to the option to tax
Revenue & Customs Brief 3/11
Single or multiple supply?
CRC v Bryce (t/a The Barn), Upper Tribunal (Tax and Chancery Chamber)
Licence fees are trading income
UKCO and another (TC689)
Notice must be in writing
St Annes Distributors Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Illness is an excuse
Atkinson (TC909)
Home is place of business
Paul Mellor (TC906)
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READERS'
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
Deadline dates for April 2026
CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
MOST POPULAR
Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW