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Issue: Vol 169, Issue 4346

Issue: Vol 169, Issue 4346

15 Mar 2012

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IN THIS ISSUE

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EXCLUSIVE: HMRC issues statement over accrued late-filing fines

CIOT calls for general disclosure facility

Ministers signal clampdown on manipulation of property business loss relief

McLaughlin (TC1870)

C Norton t/a Oracle Fieldwork (TC1708)

Mayfield Parish Church (TC1702)

Three Counties Dog Rescue (TC1653)

R (on the application of Bampton Property Group and others) v King, Queen's Bench Division

By Ray Chidell; £68.50

By Steven A Bank; £75

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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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