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Issue: Vol 170, Issue 4383
6 Dec 2012
View other Issues
IN THIS ISSUE
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2
HMRC prepare to scrutinise Manx accounts
UK and Isle of Man in enhanced data-sharing accord
Polytunnels qualify as plant if not fixed
HMRC concedes point to farmers' union
Analysis of EU powers turns eye to taxation
Call for evidence in balance of competences review
Allow more time
Derek Evans Settlement (TC2230)
HMRC acted appropriately
AJM Mansell Ltd (TC2279)
Lack of communication
Philip Procter (TC2206)
TOMS applies
Secret Hotels2 Ltd v CRC, Court of Appeal
No loan relationship
MJP Media Services Ltd v CRC, Court of Appeal
PAYE: a Practical Guide 2012-13
By Sarah Bradford; £58.50
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READERS'
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime