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Issue: Vol 167, Issue 4310
22 Jun 2011
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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
Good try
Alan Kincaid (TC1090)
Time penalty
Time Together (TC1091)
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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Tax tip: ULEZ costs
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Readers’ forum: Tax treatment of UK- resident’s growth shares
Readers’ forum: Is there still a VAT advantage to including a booking fee?
Readers’ forum: Change from commercial to residential
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NEWS
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HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Making tax digital pilot running on old rules
DEADLINE DATES
Deadline dates for June 2024
CASES
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Transitional provision do not apply to carried interest
Loan was an unauthorised member payment
Provision for future payments is not deductible
Gold bullion was never available to be delivered
Company denied use of the flat rate scheme
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HMRC is resourced to meet the needs of the public, says the government
Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Making tax digital pilot running on old rules