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Issue: Vol 168, Issue 4314

Issue: Vol 168, Issue 4314

22 Jul 2011

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IN THIS ISSUE

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Royal assent; Compensation; NI holiday; Dormant accounts

Donors would receive reduction in tax liability

HMRC have acted wrongly and improperly, claims firm

Updated LSS aims for best practice

Law firm warns of legal uncertainty posed by 60-day deadline

Proposed contract would include agreement of no criminal inquiry

Eastwell Manor (TC1155)

G Pratt and Sons (TC1269)

SRI International v CRC, Upper Tribunal (Tax and Chancery Chamber)

John Brady (TC1268)

Scottish Widows plc v CRC, Supreme Court

John A Garland (TC1135)

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15

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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

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

Third slide

Deadline dates for January 2026

CASES

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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