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Issue: Vol 170, Issue 4368
21 Aug 2012
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IN THIS ISSUE
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2
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
Special reduction
White (TC2050)
Supplies are not exempt
Moher v CRC, Upper Tribunal (Tax and Chancery Chamber)
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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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years