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Issue: Vol 168, Issue 4334
9 Dec 2011
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IN THIS ISSUE
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of
2
Opening of patent box moves closer
Rules ‘more coherent than previously described'
All change among HMRC's top bosses
New CEO announced; Hartnett and Clasper to step down
Higher tax apprenticeship gets go-ahead
PwC-led consortium sets sights on 1,500 trainees
Tax pros applaud latest CFC proposals
Regime will exclude business profits of foreign subsidiary
New teams handle SME compliance checks
Move follows alert to need for consistent approach
Sparkies next for evasion investigation
Electricians offered disclosure scheme; HMRC target property transactions
Weighty employment
Weight Watchers (UK) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Inappropriate evidence
B and D Foulser (TC1484)
Not just gambling
London Clubs Management Ltd v CRC, Court of Appeal
Employee Reward Structures
By Aidan Langley; £110
Tolley’s Pensions Taxation 2011/12
By Stephen Ward; £94.95
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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime