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Issue: Vol 168, Issue 4334
9 Dec 2011
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IN THIS ISSUE
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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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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown
MOST POPULAR
This week's opinion: 17 April 2025
New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’