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Issue: Vol 171, Issue 4385

Issue: Vol 171, Issue 4385

4 Jan 2013
IN THIS ISSUE
Misselling reviews lose VAT exemption
EU rulings on insurance-related services supersede UK, agree HMRC
10 December 2012
Overview is not enough premium icon
Reid v CRC, Upper Tribunal (Tax and Chancery Chamber)
8 January 2013
Proportionate penalty premium icon
Total Technology (Engineering) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
7 January 2013
Relief is due premium icon
Curran (TC2194)
7 January 2013
No credible evidence premium icon
Okolo v CRC, Upper Tribunal (Tax and Chancery Chamber)
18 December 2012
Deeds of variation premium icon
Blumenthal (TC2174)
14 December 2012
Deadlines: tax admin for February 2013

Payment of 2011/12 income tax after 28th will be subject to surcharge

8 January 2013
Taxation of Charities and Non-Profit Organisations premium icon
By James Kessler QC and Harriet Brown; £150
8 January 2013
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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