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Issue: Vol 167, Issue 4299

Issue: Vol 167, Issue 4299

30 Mar 2011
IN THIS ISSUE
New penalty regime begins for late filing
Sanctions could exceed £1,300
4 April 2011
Bribery Act premium icon
Date confirmed
4 April 2011
Two new toolkits
Capital gains tax for shares and income tax losses
4 April 2011
DT digest premium icon
Updated to include new arrangements
4 April 2011
Finance Bill premium icon
2011 published
4 April 2011
Working Together premium icon
Issue 42 published
4 April 2011
Replacement for equitable liability
Statutory replacement finally becomes law
4 April 2011
Higher rate of SDLT comes into effect
5% on residential property over £1m
1 April 2011
Fewer of them premium icon
Hansard, 10 March 2011, vol 524, no 130, col 1192W
30 March 2011
Fair conclusion premium icon
Queenspice Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
6 April 2011
VAT on dismantling service premium icon
Able UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
5 April 2011
Freezing order confirmed premium icon
Revenue and Customs Commissioners v Ali, Chancery Division
5 April 2011
Bankruptcy order stands premium icon
Chamberlin v CRC, Court of Appeal
5 April 2011
Purpose of warm food premium icon
Deliverance v CRC, Upper Tribunal (Tax and Chancery Chamber)
4 April 2011
Special circumstances premium icon
DG and D Lewis t/a Russell Francis Interiors (TC983)
4 April 2011
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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