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Issue: Vol 169, Issue 4351

Issue: Vol 169, Issue 4351

26 Apr 2012

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IN THIS ISSUE

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Firms can account for VAT on basis of cost to employee

S F Courier Ltd (TC1809)

Royal Bank of Scotland v CRC, Chancery Division

Kimber (TC1803)

A H Field (Holdings) Ltd (TC1800)

Wakefield College v CRC, Upper Tribunal (Tax and Chancery Chamber)

Aberdeen Asset Management plc v CRC, Upper Tribunal (Tax and Chancery Chamber)

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READERS' FORUM premium icon

Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

Third slide

Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

MOST POPULAR

This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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