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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: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026

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NEWS

Firms scale back R&D relief claims as a result of reforms Focus on the community amateur sports clubs scheme Scottish building safety levy consultation New surcharge will be complex and confusing Normal minimum pension age regulations

Third slide

Deadline dates for September 2026

CASES

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

MOST POPULAR

This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms Focus on the community amateur sports clubs scheme Scottish building safety levy consultation New surcharge will be complex and confusing

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