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Issue: Vol 169, Issue 4353

Issue: Vol 169, Issue 4353

11 May 2012

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IN THIS ISSUE

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SMEs would be able to opt in

Cameron and others v CRC, Queen’s Bench Division

Lifesmart Ltd (TC1832)

Swain Mason and others v Mills Reeve (a firm), Court of Appeal

Drachs Investments No 3 Ltd v Brightsea UK Ltd, Court of Appeal

Dr Amir Ali Majid (TC1839)

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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

Third slide

Deadline dates for April 2026

CASES

Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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