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Issue: Vol 170, Issue 4371

Issue: Vol 170, Issue 4371

13 Sep 2012

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IN THIS ISSUE

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Consultation in response to expansion of higher education sector

Reciprocal contract follows multinational FACTA announcement

Wealthy taxpayers have paid up £500m since 2009

Economic update follows Budget of U-turns

Barnes v CRC, Upper Tribunal (Tax and Chancery Chamber)

Matthew Davies t/a Special Occasions/2XL Limos v CRC, Upper Tribunal (Tax and Chancery Chamber)

McNulty v CRC, Upper Tribunal (Tax and Chancery Chamber)

Darragh House Ltd (TC2105)

G Paterson and Graham Paterson Ltd (TC2127)

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READERS' FORUM premium icon

Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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NEWS

VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies

Third slide

Deadline dates for January 2026

CASES

Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable

MOST POPULAR

This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity

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