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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: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

Third slide

Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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