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Issue: Vol 168, Issue 4325
7 Oct 2011
View other Issues
IN THIS ISSUE
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2
EC proposes financial transaction tax
Plan could lead to market distortion, warns expert
It's official: UK-Swiss tax deal confirmed
Individuals investigated by HMRC will not be eligible
Too much laissez-faire
Sharon Investments Ltd v Mauritius Revenue Authority, Privy Council
Not late
Michael McGillen t/a McGillen Building Services (TC1333)
Unexpected circumstances
G Knapper (TC1220)
Correct discovery
EA Manisty and A Manisty as trustees of the EA Manisty FURBS Trust (TC1354)
Last minute will not do
TAH Management Services Ltd (TC1384)
Registration confusion
J Yarlett t/a Beanies-by-Night and JY Electricals (TC 1117)
Misunderstood investment
Captain S Cleghorn (TC1335)
Taxation of Small Businesses (4th edition)
By Malcolm James; £85
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READERS'
FORUM
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years