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Issue: Vol 168, Issue 4329
7 Nov 2011
View other Issues
IN THIS ISSUE
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2
COP10 replaced
CAP1 introduced
Personal service is too costly
Hansard, 17 October 2011, vol 533, no 207, col 701W
Evident intention
A J Clarke (TC1461)
Too many errors
V Karnani (TC1469)
Reasonable enquiry
R (on the application of Golding) v General Commissioners of Income Tax, Queen’s Bench Division
Wrong year
R Orme (TC1460)
No joy for HMRC
CRC v Marks & Spencer, Court of Appeal
Businesses are separate
A, D and J Forster (TC1319)
Tax Planning for Farm and Land Diversification
By Julie Butler; £95
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NEWS
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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
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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
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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