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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: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

Third slide

Deadline dates for April 2026

CASES

Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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