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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: 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?
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NEWS
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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
DEADLINE DATES
Deadline dates for February 2026
CASES
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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