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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
Error made in good faith premium icon
PDF Electrical Ltd (TC2375)
28 January 2013
Prevailing practice premium icon
Boyer Allan Investment Services Ltd (formerly Boyer Allan Investment Management Ltd) (TC2235)
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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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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