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Issue: Vol 167, Issue 4293
17 Feb 2011
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IN THIS ISSUE
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2
Automatic code updates
Switch in early 2011/12
Employer Bulletin 37
ESC B46; paper P14s; basic PAYE tools; default to code OT
Negligible values
World Trade Systems; Marchpole Holdings
Treasury launches Budget ideas portal
Chancellor calls for 'brightest and best' suggestions
Some expenses allowed
Icebreaker 1 LLP v CRC, Upper Tribunal (Tax and Chancery Chamber)
Eco-friendly, but not plant
M McMillin (TC943)
Avoidance scheme fails
Aberdeen Asset Management plc (TC779)
Home is in the UK
Lyle Grace (TC913)
IR35 does not apply
MBF Design Services Ltd (TC912)
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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime