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Issue: Vol 170, Issue 4383

Issue: Vol 170, Issue 4383

6 Dec 2012

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IN THIS ISSUE

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UK and Isle of Man in enhanced data-sharing accord

HMRC concedes point to farmers' union

Call for evidence in balance of competences review

AJM Mansell Ltd (TC2279)

Derek Evans Settlement (TC2230)

Philip Procter (TC2206)

Secret Hotels2 Ltd v CRC, Court of Appeal

MJP Media Services Ltd v CRC, Court of Appeal

By Sarah Bradford; £58.50

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READERS' FORUM premium icon

Readers’ forum: Early payment by customer: what is the time of supply? Readers’ forum: Debit and credit Readers’ forum: Should I stay or should I go? Readers’ forum: Is it a wind-up? New queries: 1 October 2026

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NEWS

Company tax receipts top £100bn in 2025-26 Role of the OBR should be protected, say MPs Only a tenth of highest earners pay top tax rate Gifts to family may come with strings attached MTD update: 1 October 2026

Third slide

Deadline dates for November 2026

CASES

Reasonable excuse for late payments? Failure to undertake review justifies costs Late appeal refused despite reliance on adviser Loans paid to taxpayer were taxable as earnings Taxpayer was out of his depth

MOST POPULAR

This week's opinion: 1 October 2026 Company tax receipts top £100bn in 2025-26 Role of the OBR should be protected, say MPs Only a tenth of highest earners pay top tax rate Gifts to family may come with strings attached

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