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Issue: Vol 167, Issue 4302
27 Apr 2011
View other Issues
IN THIS ISSUE
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of
2
Revised energy directive proposed by EC
Minimum tax rate would be split into two parts
Bosses offered EBT settlement opportunity
Move to address concerns about disguised remuneration legislation
Change in SA authorisations
No more 64-8 reminders
Supreme Court to judge on LPP extension
Law Society will intervene to ‘ensure scope remains certain'
Order is proportionate
Adeosun v CRC, Chancery Division
Failed investments
Manzur (TC830)
Driven round the bend
Thomas James Blanche (TC1033)
Defining goodwill
Greenbank Holidays Ltd v CRC, Chancery Division
Order granted
Europeans Ltd v CIR, Chancery Division
Unreasonable and unfair
Metalco Bt v Hungary, European Court of Human Rights
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READERS'
FORUM
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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?
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NEWS
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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
DEADLINE DATES
Deadline dates for February 2026
CASES
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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
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