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Issue: Vol 171, Issue 4388

Issue: Vol 171, Issue 4388

24 Jan 2013
IN THIS ISSUE
Terms issued to avoidance opportunity users

Loss relief limited to equivalent of cash contribution

28 January 2013
Send pensioners a single code notice: OTS
Final review calls for simpler admin and flat-rate couples’ allowance
24 January 2013
Question of awareness premium icon
CRC v Charlton, Corfield and Corfield, Upper Tribunal (Tax and Chancery Chamber)
29 January 2013
Prevailing practice premium icon
Boyer Allan Investment Services Ltd (formerly Boyer Allan Investment Management Ltd) (TC2235)
28 January 2013
Error made in good faith premium icon
PDF Electrical Ltd (TC2375)
28 January 2013
Benefit is reserved premium icon
Buzzoni and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
25 January 2013
Thin end of the wedge premium icon
R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another, Supreme Court
24 January 2013
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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