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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
Good try premium icon
Alan Kincaid (TC1090)
28 June 2011
Time penalty premium icon
Time Together (TC1091)
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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READERS' FORUM premium icon
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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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NEWS premium icon
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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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CASES premium icon
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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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