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Issue: Vol 167, Issue 4310

Issue: Vol 167, Issue 4310

22 Jun 2011
IN THIS ISSUE
You're trading! premium icon
MARK MCLAUGHLIN looks at trading activities and their implications
28 June 2011
Food, glorious food premium icon
NEIL WARREN considers recent VAT developments that could affect restaurants and fast-food outlets
28 June 2011
No escape from the IRS premium icon
DAVID TREITEL looks at the change made by the IRS to the American amnesty and at the extra reporting requirements
28 June 2011
In brief, issue 4310 premium icon
Isle of Man TIEAs; NI cards; Pensions; Data gathering; Class 2 NI
27 June 2011
Obituary: John Jeffrey-Cook, 1936-2011
Former Taxation editor Malcolm Gunn remembers an eloquent and entertaining tax veteran
24 June 2011
Tax credits deadline, 31 July premium icon
HMRC will examine claims closely to prevent fraud
24 June 2011
Welsh bag charge has VAT implications
HMRC addresses compulsory levy on single-use carriers
23 June 2011
Revised notice premium icon
706 ‘partial exemption’
22 June 2011
Voluntary sector given £8m by taxman
LITRG welcomes pledge of aid over next four years
22 June 2011
Time penalty premium icon
Time Together (TC1091)
28 June 2011
Good try premium icon
Alan Kincaid (TC1090)
28 June 2011
Valuations disputed premium icon
Marks (TC1086)
27 June 2011
Long journey home premium icon
Timothy David Hanlin (TC1078)
26 June 2011
Basement blitz premium icon
Annette Glen-Jones t/a Sophisticuts (TC1015)
24 June 2011
Definitely a farm premium icon
Arthur F Golding; Julia Anne Middleton (executors of the will of Dennis Golding deceased) (TC1211)
23 June 2011
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15
Results
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NEWS premium icon
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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CASES premium icon
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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