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Issue: Vol 168, Issue 4333

Issue: Vol 168, Issue 4333

1 Dec 2011

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IN THIS ISSUE

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Exempt bodies to more easily share back-office services

Employers will not gain excessive tax relief through pension schemes

Candlestick Company (TC1573)

CRC v Rank Group plc (C-259/10 and C-260/10), European Court of Justice

CRC v Cozens and others, Chancery Division

Cardiff Lift Company (TC1470)

Grattan plc v CRC, Upper Tribunal (Tax and Chancery Chamber)

Innocent Ltd (No 2) (TC1450)

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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

Third slide

Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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