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Issue: Vol 169, Issue 4345
7 Mar 2012
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IN THIS ISSUE
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In brief, issue 4345
PSN 52; VAT Notes; Student loans; PAYE book; Tax catch-up plan; Child trust funds
OTS moots turnover tax for smallest firms
Also suggests self-certification process for employee share schemes
No VAT change for zero-rated photo books
HMRC will not challenge decision in Harrier LLC case
No message
Wayne Sneddon and Steve McMinn t/a The Bridge House Bar and Dining Room (TC1618)
Fisherman’s employment
Barney (TC1695)
Wrong procedure
CRC v Cotter, Court of Appeal
Test is subjective
O’Rorke (TC1675)
Two are not one
HR Patrick and JR Patrick (TC1699)
Which year?
Z Hamar (TC1529)
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READERS'
FORUM
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus