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Issue: Vol 170, Issue 4365
3 Aug 2012
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IN THIS ISSUE
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2
Unimpeachable conclusion
NG International Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
UK courts to decide
Littlewoods Retail Ltd and others v CRC, European Court of Justice
Extent of duty of care
Arrowhead Capital Finance Ltd (in liquidation) v KPMG LLP, Queen’s Bench Division
Unreasonable excuse
Dale Services Contracts Ltd (TC1985)
Motivation for lease
Lloyds TSB Equipment Leasing (No 1) Ltd (TC1745)
Jurisdiction to waive interest
CRC v N and M Gretton, Upper Tribunal (Tax and Chancery Chamber)
No direct link
People’s Dispensary for Sick Animals (TC2048)
Estate planning manuals 2011/12
Tolley’s Inheritance Tax, £112.95; CCH Inheritance Tax, £105.95; Bloomsbury Inheritance Tax £45; Bloomsbury Trusts and Estates, £45
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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
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