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Issue: Vol 168, Issue 4318

Issue: Vol 168, Issue 4318

19 Aug 2011

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IN THIS ISSUE

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Partially repeals of ‘exception for manufacturers and suppliers’

Zero rate remains in spite of planned change

Form 17: evidence of beneficial interest to be always submitted

Amendment to Oct 2010 publication

IRS issues 'pragmatic' ruling

Pro body warns of tough approach by Revenue

Value Catering Ltd (TC1189)

CRC v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd), Upper Tribunal (Tax and Chancery Chamber)

Hok Ltd (TC1286)

Revenue & Customs Prosecution Office v Johnson and another, Queen’s Bench Division

Hoar Cross Parish Council (TC1217)

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READERS' FORUM premium icon

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

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

Third slide

Deadline dates for February 2026

CASES

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

MOST POPULAR

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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