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Issue: Vol 168, Issue 4318

Issue: Vol 168, Issue 4318

19 Aug 2011
IN THIS ISSUE
Plant and machinery loophole closed early
Partially repeals of ‘exception for manufacturers and suppliers’
22 August 2011
No move on design and build contracts
Zero rate remains in spite of planned change
22 August 2011
New guidance on taxing property income
Form 17: evidence of beneficial interest to be always submitted
19 August 2011
Annual allowance guidance

Amendment to Oct 2010 publication

18 August 2011
US citizens can offset remittance charge
IRS issues 'pragmatic' ruling
18 August 2011
'Ghost' plumbers arrested in tax raids
Pro body warns of tough approach by Revenue
16 August 2011
Insufficient link premium icon
CRC v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd), Upper Tribunal (Tax and Chancery Chamber)
23 August 2011
Catering dilemma premium icon
Value Catering Ltd (TC1189)
23 August 2011
Unfair and unconscionable premium icon
Hok Ltd (TC1286)
22 August 2011
Tainted gift premium icon
Revenue & Customs Prosecution Office v Johnson and another, Queen’s Bench Division
19 August 2011
Penalty stands premium icon
Hoar Cross Parish Council (TC1217)
18 August 2011
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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