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Issue: Vol 171, Issue 4385
4 Jan 2013
View other Issues
IN THIS ISSUE
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2
Misselling reviews lose VAT exemption
EU rulings on insurance-related services supersede UK, agree HMRC
Overview is not enough
Reid v CRC, Upper Tribunal (Tax and Chancery Chamber)
Proportionate penalty
Total Technology (Engineering) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Relief is due
Curran (TC2194)
No credible evidence
Okolo v CRC, Upper Tribunal (Tax and Chancery Chamber)
Deeds of variation
Blumenthal (TC2174)
Deadlines: tax admin for February 2013
Payment of 2011/12 income tax after 28th will be subject to surcharge
Taxation of Charities and Non-Profit Organisations
By James Kessler QC and Harriet Brown; £150
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years