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Issue: Vol 170, Issue 4371
13 Sep 2012
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IN THIS ISSUE
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2
For-profit education could be VAT-exempt
Consultation in response to expansion of higher education sector
UK and US sign accord to combat evasion
Reciprocal contract follows multinational FACTA announcement
High net worth unit exceeds own expectations
Wealthy taxpayers have paid up £500m since 2009
Osborne announces autumn statement date
Economic update follows Budget of U-turns
Complex scheme fails
Barnes v CRC, Upper Tribunal (Tax and Chancery Chamber)
Ten or more
Matthew Davies t/a Special Occasions/2XL Limos v CRC, Upper Tribunal (Tax and Chancery Chamber)
Lost rights
McNulty v CRC, Upper Tribunal (Tax and Chancery Chamber)
Business purpose or benefit?
Darragh House Ltd (TC2105)
Insufficient movement
G Paterson and Graham Paterson Ltd (TC2127)
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READERS'
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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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
DEADLINE DATES
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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
MOST POPULAR
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