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Issue: Vol 167, Issue 4294
22 Feb 2011
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IN THIS ISSUE
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2
Record checks cost 'will be ten times higher'
Price of scheme massively understated, claims ICAS
Drawdown tables
Latest published
TIEA effective
UK/Liechtenstein
New forms
To help new partnerships register for SA
Employee benefits
Answers to FAQs
SDLT return changes
Statutory Instrument 2011 No 455 laid
Taxman keeps a closer eye on evaders
New programme of checks on deliberate defaulters
Non-doms’ tax payments
Hansard, 13 January 2011, vol 521, no 98, col 556W
UK asked to amend anti-abuse tax rules
Free movement of capital being restricted, says EC
Unquoted shares
SP Erdal (TC964)
Permit to claim
Alan Kenyon (TC968)
Some like it hot
Deliverance Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Location, location, location
Sean Reed (TC969)
Excessive group relief
Morritt Properties (International) Ltd v CRC (TC807)
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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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
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT