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Issue: Vol 168, Issue 4315
29 Jul 2011
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IN THIS ISSUE
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2
Exempt: insolvency practitioner services
Brief explains implications of Paymex Ltd case
Benefit is reserved
Buzzoni (executor of the estate of Kamhi, deceased) and others (TC1129)
Legitimate question
Green and another v Hon E Alexander and others, Chancery Division
Rollover relief is due
Mertrux Ltd (TC1253)
Expense claims mix
Hellesdon Leather and Cloth Company (TC1154)
Poor accounting
Smith v CRC, Upper Tribunal (Tax and Chancery Chamber)
Taxpayer wins IR35 case
Marlen Ltd (TC1264)
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime