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Issue: Vol 168, Issue 4334

Issue: Vol 168, Issue 4334

9 Dec 2011

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IN THIS ISSUE

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Rules ‘more coherent than previously described'

New CEO announced; Hartnett and Clasper to step down

PwC-led consortium sets sights on 1,500 trainees

Regime will exclude business profits of foreign subsidiary

Move follows alert to need for consistent approach

Electricians offered disclosure scheme; HMRC target property transactions

Weight Watchers (UK) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)

B and D Foulser (TC1484)

London Clubs Management Ltd v CRC, Court of Appeal

By Aidan Langley; £110

By Stephen Ward; £94.95

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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

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

Third slide

Deadline dates for January 2026

CASES

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

MOST POPULAR

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

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