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Issue: Vol 170, Issue 4367

Issue: Vol 170, Issue 4367

16 Aug 2012

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IN THIS ISSUE

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Revenue publishes list for first time

Accountant on charges of cheating public revenue

Period will be stated at outset, pledge HMRC

M Williams (TC2062)

CRC v Bridport and West Dorset Golf Club Ltd, Upper Tribunal (Tax and Chancery Chamber)

Enterprise Inns plc and Unique Pub Properties Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

R J Pages (TC2007)

CRC v Mertrux Ltd, Upper Tribunal (Tax and Chancery Chamber)

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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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