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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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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT