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Issue: Vol 170, Issue 4377
24 Oct 2012
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IN THIS ISSUE
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2
No offset permitted
D Knowles (TC2199)
Penalties reinstated
CRC v Hok Ltd, Upper Tribunal (Tax and Chancery Chamber)
Scheme fails
Sloane Robinson Investment Services Ltd (formerly Sloane Robinson Investment Management Ltd) (TC2132)
Disregard for the facts
AML Consulting (TC2151)
Tax Club, Nottingham
Next meeting: 12 November
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NEWS
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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
DEADLINE DATES
Deadline dates for January 2026
CASES
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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
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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