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Issue: Vol 168, Issue 4327
24 Oct 2011
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IN THIS ISSUE
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2
End for payouts by dissolved companies
Withdrawal of guidelines means for shareholders
1.2m taxpayers owe HMRC for 2010/11
1.2m taxpayers owe HMRC for 2010/11
Hartnett makes assurances about privacy
HMRC boss writes of 'strong regime for ensuring confidentiality of information'
Gaines-Cooper loses Supreme Court appeal
Law experts warn tax exiles of pursuit by HMRC
Fall at final fence
R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Supreme Court
Deemed received
MEM Industrial Roofing Ltd (TC1447)
More action needed
Manchester Electricals Ltd (TC1418)
No commercial loss
Howard Schofield v CRC, Upper Tribunal (Tax and Chancery Chamber)
Provisional liquidator restored
CRC v Rochdale Drinks Distributors Ltd, Court of Appeal
Tax Chamber Hearings: a User’s Guide
By Keith Gordon; £48.50
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READERS'
FORUM
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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?
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NEWS
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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
DEADLINE DATES
Deadline dates for June 2026
CASES
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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
MOST POPULAR
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