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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: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

Third slide

Deadline dates for June 2026

CASES

No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries

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