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Issue: Vol 171, Issue 4385

Issue: Vol 171, Issue 4385

4 Jan 2013

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IN THIS ISSUE

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EU rulings on insurance-related services supersede UK, agree HMRC

Reid v CRC, Upper Tribunal (Tax and Chancery Chamber)

Total Technology (Engineering) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Curran (TC2194)

Okolo v CRC, Upper Tribunal (Tax and Chancery Chamber)

Blumenthal (TC2174)

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

By James Kessler QC and Harriet Brown; £150

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

Third slide

Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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