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Issue: Vol 167, Issue 4292

Issue: Vol 167, Issue 4292

11 Feb 2011
IN THIS ISSUE
Savings Directive premium icon
New guidance notes online
14 February 2011
Fuel rates premium icon
Changes to be published soon
14 February 2011
Swiss protocol premium icon
Double taxation convention
14 February 2011
Sports leagues supplies are VAT-able
RCB 4/11 confirms Revenue's view
14 February 2011
Dismay as iXBRL deadline delay is ruled out
HMRC issue guidance on how difficulties will be handled
11 February 2011
Revenue rolls out mail-scanning system
Aim to get documents to caseworkers more quickly
9 February 2011
Additional security checks premium icon
Construction industry scheme returns
9 February 2011
Bank levy rate to be bumped up early
Increase forecast to earn extra £800m this year
8 February 2011
Check first, pay later premium icon
Fard (TC941)
16 February 2011
Arrangement is not abusive premium icon
CRC v RBS Deutschland Holdings GmbH (Case C-277/09), European Court of Justice
15 February 2011
Contingency costs are lawful premium icon
Tel-Ka Talk Ltd v CRC, senior courts costs office
15 February 2011
No repayment due premium icon
Test claimants in the ACT group litigation (Class 4) and another v CRC, Court of Appeal
14 February 2011
Ownership is not enough premium icon
Alexandra Bradley (TC927)
14 February 2011
Operation is commercial premium icon
Lower Mill Estate Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
14 February 2011
Unreasonable charges premium icon
Karen O’Carroll (TC920)
10 February 2011
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15
Results
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READERS' FORUM premium icon
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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 premium icon
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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
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CASES premium icon
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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
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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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