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Issue: Vol 168, Issue 4330

Issue: Vol 168, Issue 4330

14 Nov 2011

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IN THIS ISSUE

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Ill health forces end to 40-year career

Low-value consignment relief withdrawn from April 2012

Regulations to allow listing on AIM and PLUS markets

G C Catana (TC1482)

Admirals Locums and Bhadra (TC1416)

CRC v Talentcore t/a Team Spirit, Upper Tribunal (Tax and Chancery Chamber)

Regent Commodities Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

D&H Developments (TC1425)

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READERS' FORUM premium icon

Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026

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NEWS

HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations

Third slide

Deadline dates for September 2026

CASES

Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal

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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26

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