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Issue: Vol 167, Issue 4298
23 Mar 2011
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IN THIS ISSUE
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2
More PAYE code distress for pensioners
HMRC promise to be 'flexible' in helping people pay debts
RPI
Feb '11
HMRC clarify change in use simplification
Applies only to buildings completed on or after 1 March
Reasonable settlement
Oti-Obihara (TC819)
Inevitable result
N Barnes (TC972)
Gilt strip scheme fails
Berry v CRC, Upper Tribunal (Tax and Chancery Chamber)
Assessments are valid
Gunn v CRC, Upper Tribunal (Tax and Chancery Chamber)
Money belongs to the company
Pertemps Recruitment Partnership Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Reduced rate applies
Finanzampt Burgdorf v Bog and other cases (Cases C-497/09, C-499/09, C-501/09 and C-502/09), European Court of Justice
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
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CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW