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Issue: Vol 169, Issue 4344
1 Mar 2012
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IN THIS ISSUE
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New rules leave Barclays with £500m tax bill
Ministers shut down corporate avoidance schemes
HMRC creates overseer for major disputes
Governance revamp includes new assurance commissioner role
Reasonable assumption
N Pickles (TC1520)
Question of location
Felixstowe Dock and Railway Co Ltd and others (TC 1674 and TC1674A)
Impression is important
Sassoon Bury Ltd (TC1633)
Too many questions
Seascope Insurance Services Ltd (TC1664)
Dispute over bad debt
Simpson & Marwick v CRC, Upper Tribunal (Tax and Chancery Chamber)
Furnished Holiday Lettings – a Tax Guide
By John Endacott; £58.50
Clarke’s Offshore Tax Planning 2011-12
By Giles Clarke, Dominic Lawrance and John Roberts; £154.95
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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries