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Issue: Vol 170, Issue 4368
21 Aug 2012
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IN THIS ISSUE
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Guidance aims to provide sampling certainty
Firms' proposals have been statistically unacceptable
Scheme to gather 'agent view' put on hold
Concerns halt pilot aimed at those with poor client performance
Search for definition of 'vulnerable person'
Consultation as personal independence payment approaches
Supplies are not exempt
Moher v CRC, Upper Tribunal (Tax and Chancery Chamber)
Special reduction
White (TC2050)
Transfer not tainted
Backhouse v Revenue and Customs Prosecution Office, Court of Appeal
No jurisdiction
CRC and Commissioner for the South African Revenue Service v Ben Nevis (Holdings) Ltd and other companies, Chancery Division
No reason to allow correction
R (on the application of Capital Accommodation (London) Ltd (in liquidation)) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Payment is compensation
Rubio (TC2047)
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NEWS
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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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CASES
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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