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Issue: Vol 170, Issue 4370
6 Sep 2012
View other Issues
IN THIS ISSUE
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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: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid