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: 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

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

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

back to top icon