Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 171, Issue 4388

Issue: Vol 171, Issue 4388

24 Jan 2013

View other Issues

IN THIS ISSUE

Go to page of 2

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)

PDF Electrical Ltd (TC2375)

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

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

Show

15

Results

back pagination icon

Go to page of 2

READERS' FORUM premium icon

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? New Queries: 22 January 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

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

Third slide

Deadline dates for February 2026

CASES

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

back to top icon