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Issue: Vol 171, Issue 4387

Issue: Vol 171, Issue 4387

18 Jan 2013

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IN THIS ISSUE

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Ancillary to zero-rated supply of H2O

Measure does not comply with EU law

G Hunt (TC2411)

Horner v Allison and another, Queen’s Bench Division

C Thacker (TC2367)

J Edoh (TC2438)

John Matthews (executive and trustee of the estate of M Matthews deceased) (TC2329)

Lok’nStore Group plc (TC2266)

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

Third slide

Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

MOST POPULAR

This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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