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Issue: Vol 169, Issue 4345

Issue: Vol 169, Issue 4345

7 Mar 2012

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IN THIS ISSUE

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PSN 52; VAT Notes; Student loans; PAYE book; Tax catch-up plan; Child trust funds

Also suggests self-certification process for employee share schemes

HMRC will not challenge decision in Harrier LLC case

Wayne Sneddon and Steve McMinn t/a The Bridge House Bar and Dining Room (TC1618)

Barney (TC1695)

CRC v Cotter, Court of Appeal

O’Rorke (TC1675)

HR Patrick and JR Patrick (TC1699)

Z Hamar (TC1529)

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READERS' FORUM premium icon

Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026

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NEWS

Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026

Third slide

Deadline dates for June 2026

CASES

Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees

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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime

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