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Issue: Vol 170, Issue 4370
6 Sep 2012
View other Issues
IN THIS ISSUE
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of
2
More focus on payday tax relief models
Revenue announcement concerns use of dispensations
Union calls hold on Revenue strike action
PCS comes to agreement with taxman over jobs
Charitable relief not due
Pollen Estate Trustee Company v CRC, Upper Tribunal (Tax and Chancery Chamber)
Who pays the tax?
Scarfe and another v Matthews and others, Chancery Division
Payment is taxable
G Hayward (TC2113)
Insufficient evidence
MacMahon (t/a Irish Cottage Trading Co) v CRC, Upper Tribunal (Tax and Chancery Chamber)
No more mitigation
ERF Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
No relief on Swiss contributions
E Haseldine (TC2157)
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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime