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Issue: Vol 170, Issue 4375

Issue: Vol 170, Issue 4375

10 Oct 2012

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IN THIS ISSUE

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Year's delay to RTI requirement for some employers

Ebooks are area of particular interest

Mr A (TC2217)

UBS AG and DB Group Services (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Drumtochty Castle Ltd (TC2111)

John Lints (TC2168)

MOH Properties Ltd (TC2273)

Greene King plc; Greene King Acquisitions Ltd (TC2069)

Stockler (TC2099)

By Martin Kaney; £49.95

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

MOST POPULAR

This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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