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Issue: Vol 168, Issue 4330
14 Nov 2011
View other Issues
IN THIS ISSUE
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of
2
Revenue chief Dame Lesley steps down
Ill health forces end to 40-year career
Channel Islands VAT 'loophole' closed
Low-value consignment relief withdrawn from April 2012
REIT conversion charge axed for companies
Regulations to allow listing on AIM and PLUS markets
Receipts required
G C Catana (TC1482)
Legitimate expectation
Admirals Locums and Bhadra (TC1416)
No contractual obligation
CRC v Talentcore t/a Team Spirit, Upper Tribunal (Tax and Chancery Chamber)
Transactions were fraudulent
Regent Commodities Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Incorrect zero rating
D&H Developments (TC1425)
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted