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Issue: Vol 168, Issue 4333
1 Dec 2011
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IN THIS ISSUE
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VAT cost-sharing exemption introduced
Exempt bodies to more easily share back-office services
Curb put on asset-backed contributions
Employers will not gain excessive tax relief through pension schemes
Partnership confusion
Candlestick Company (TC1573)
Same treatment applies
CRC v Rank Group plc (C-259/10 and C-260/10), European Court of Justice
Freezing order
CRC v Cozens and others, Chancery Division
Question of power
Cardiff Lift Company (TC1470)
Reference shall be made
Grattan plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
Costs awarded to HMRC
Innocent Ltd (No 2) (TC1450)
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