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Issue: Vol 167, Issue 4310
22 Jun 2011
View other Issues
IN THIS ISSUE
You're trading!
MARK MCLAUGHLIN looks at trading activities and their implications
Food, glorious food
NEIL WARREN considers recent VAT developments that could affect restaurants and fast-food outlets
No escape from the IRS
DAVID TREITEL looks at the change made by the IRS to the American amnesty and at the extra reporting requirements
In brief, issue 4310
Isle of Man TIEAs; NI cards; Pensions; Data gathering; Class 2 NI
Obituary: John Jeffrey-Cook, 1936-2011
Former Taxation editor Malcolm Gunn remembers an eloquent and entertaining tax veteran
Tax credits deadline, 31 July
HMRC will examine claims closely to prevent fraud
Welsh bag charge has VAT implications
HMRC addresses compulsory levy on single-use carriers
Revised notice
706 ‘partial exemption’
Voluntary sector given £8m by taxman
LITRG welcomes pledge of aid over next four years
Time penalty
Time Together (TC1091)
Good try
Alan Kincaid (TC1090)
Valuations disputed
Marks (TC1086)
Long journey home
Timothy David Hanlin (TC1078)
Basement blitz
Annette Glen-Jones t/a Sophisticuts (TC1015)
Definitely a farm
Arthur F Golding; Julia Anne Middleton (executors of the will of Dennis Golding deceased) (TC1211)
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READERS'
FORUM
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Readers’ forum: VAT and Indian tax challenge
Readers’ forum: Trust me, I’m in control
Readers’ forum: Back from New Zealand
Readers’ forum: Better late than never
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK