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Issue: Vol 167, Issue 4300

Issue: Vol 167, Issue 4300

8 Apr 2011

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IN THIS ISSUE

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List of common errors to help create accurate returns

HMRC explain change in approach to operation

Regent Inns plc; Heywood Williams Group plc

Roll-out in April 2013 following pilot scheme

Thames Valley Renovations (TC947)

HSP Financial Planning (TC982)

Next Group plc (TC998)

Barratt Goff and Tomlinson (TC949)

R (on the application of To Tel Ltd) v First-tier Tax Tribunal, Queen’s Bench Division

Ithell and another (TC1029)

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15

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READERS' FORUM premium icon

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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NEWS

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

Third slide

Deadline dates for February 2026

CASES

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

MOST POPULAR

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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