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Issue: Vol 171, Issue 4387
18 Jan 2013
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IN THIS ISSUE
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2
New policy on first-time water connections
Ancillary to zero-rated supply of H2O
Research VAT exemption set for withdrawal
Measure does not comply with EU law
Not so careless
G Hunt (TC2411)
Promoters sued
Horner v Allison and another, Queen’s Bench Division
Unfortunate omission
C Thacker (TC2367)
Expenses allowed
J Edoh (TC2438)
Whose benefit?
John Matthews (executive and trustee of the estate of M Matthews deceased) (TC2329)
Floor-based method is fair
Lok’nStore Group plc (TC2266)
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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late