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Issue: Vol 169, Issue 4338
20 Jan 2012
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IN THIS ISSUE
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2
Call centre plans spark SA day strikes
Thousands to protest on 31 Jan against privatisation trials
Fraudulent transactions
A One Distribution (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Befuddled taxpayer
M Savage (TC1652)
Value of retained rights
Watkins and another (executors of Watkins deceased) (TC1582)
No retrospection permitted
Ilkley Dress Agency (TC1535)
Correct discovery
Hankinson v CRC, Court of Appeal
Pay handling service not exempt
CRC v AXA UK plc, Court of Appeal
Revenue’s failing
CRC v Lansdowne Partners Ltd Partnership, Court of Appeal
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
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CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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