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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
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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?
New queries: 25 June 2026
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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