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Issue: Vol 171, Issue 4388

Issue: Vol 171, Issue 4388

24 Jan 2013

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IN THIS ISSUE

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Loss relief limited to equivalent of cash contribution

Final review calls for simpler admin and flat-rate couples’ allowance

CRC v Charlton, Corfield and Corfield, Upper Tribunal (Tax and Chancery Chamber)

Boyer Allan Investment Services Ltd (formerly Boyer Allan Investment Management Ltd) (TC2235)

PDF Electrical Ltd (TC2375)

Buzzoni and others v CRC, Upper Tribunal (Tax and Chancery Chamber)

R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another, Supreme Court

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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

MOST POPULAR

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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