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Issue: Vol 168, Issue 4331
18 Nov 2011
View other Issues
IN THIS ISSUE
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2
Film tax relief extended
Available until end of December 2015
EC adopts taxation and customs co-op plan
FISCUS programme aims to maximise efficiency
Enterprise not favoured, claim private firms
Tax measures criticised for lack of impact
Final warning for tax-evading medical pros
HMRC letters threaten doctors and dentists who don't come forward
Treasury papers aim to ease personal taxes
Plans to give individuals more access to payment details
Legal fees not allowed
P Duckmanton (TC1506)
Location of parent not relevant
CRC v FCE Bank plc, Upper Tribunal (Tax and Chancery Chamber)
Nature of borrowing
W Green (TC1502)
All in proportion
Mark Kelly (TC1439)
No tax on deposits
Total Mauritius Ltd v Mauritius Revenue Authority, Privy Council
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READERS'
FORUM
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
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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
DEADLINE DATES
Deadline dates for February 2026
CASES
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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
MOST POPULAR
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