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Issue: Vol 169, Issue 4354

Issue: Vol 169, Issue 4354

18 May 2012

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IN THIS ISSUE

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Registration deadline: 14 June

Joint initiative offers update on first aims for HMRC admin

ECJ has not introduced out-of-time opportunity, say HMRC

New CIOT president calls for support as well as criticism

Hung On Chan (TC1850)

Donaghy v CRC, Upper Tribunal (Tax and Chancery Chamber)

Humphreys v CRC, Supreme Court

J Bentley (TC1927)

The Red Star (a partnership) (TC1648)

Integral Memory plc v Haines Watts, Chancery Division

Tolley, £119.95; CCH, £107.95; Bloomsbury Professional, £45

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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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