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Issue: Vol 169, Issue 4349
11 Apr 2012
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IN THIS ISSUE
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2
New conditions tighten up QROPs regime
No retrospective effect, taxman confirms
Revamp for HMRC bereavement services
Taxman introduces dedicated teams and new-look R27
More specific compensation
R v Ahmad and another, Court of Appeal
Profits remain taxable
Vocalspruce Ltd (TC1734)
All too much
S Cornes (TC1701)
Lack of care
T J Blanche (TC1697)
Overseas scheme does not qualify
TMF Trustees Singapore Ltd v CRC, Court of Appeal
No funds
Northern Bulk Transport Ltd (TC1621)
Identifiable part of a business
M Gilbert t/a United Foods (TC1542)
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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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NEWS
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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
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
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