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Issue: Vol 169, Issue 4351
26 Apr 2012
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IN THIS ISSUE
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of
2
End of the road for fuel scale charges flaw
Firms can account for VAT on basis of cost to employee
Wrong entity
S F Courier Ltd (TC1809)
Exemption does not apply
Royal Bank of Scotland v CRC, Chancery Division
No temporary purpose
Kimber (TC1803)
Too much icing
A H Field (Holdings) Ltd (TC1800)
Extent of business use
Wakefield College v CRC, Upper Tribunal (Tax and Chancery Chamber)
Company pays the tax
Aberdeen Asset Management plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years