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Issue: Vol 167, Issue 4296
11 Mar 2011
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IN THIS ISSUE
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2
Overseas entertainment
Revenue & Customs Brief 9/11
CCL changes
Revenue & Customs Brief 11/11
Anguilla TIEA
Now in force
IR35 could survive, suggests OTS report
Interim advice includes merger of income tax with NI
Clampdown on machinery leasing loophole
Relief allowed only up to actual amount of expenditure
Simplified PAYE
Downloadable pack
Call to consolidate European tax base
Admin burdens and compliance costs deter SMEs, claims commissioner
Transfer pricing
New statement of practice
Coding up the wrong street
DP Owens t/a Buses Rhiwlas (TC926)
A family affair
P A Lorber (TC977)
Hastings-Bass does not apply
Pitt and another v Holt and another; Futter v Futter; both Court of Appeal
Communication problems
PA Lorber (TC986)
Include all relevant income
ICAN Finance (TC958)
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READERS'
FORUM
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years