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Issue: Vol 171, Issue 4389
31 Jan 2013
View other Issues
IN THIS ISSUE
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of
2
Merits of record-keeping
R Fergus (TC2452)
Active investment
CRC v Lockyer and Robertson (as the personal representatives of N Pawson, deceased).
Take care with allocation
Kelcey Hall Solicitors (TC2333)
Postage not a separate supply
Orchardcrown Ltd (TC2285)
Arrangement is valid
D Wilmot (TC2325)
Loan or gift?
Mrs G Silber (personal representative of the estate of Mr M Lerner deceased) (TC2369)
Still not allowable
Interfish Ltd (No 2) (TC2275)
Deadlines: tax admin dates for March 2013
Property sale disclosure campaign begins
Employment Status, the Tax Rules
By David Kirk; £68.50
Capital Allowances 2012-13
By Ray Chidell and Ian Sutton; £68.50
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NEWS
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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
DEADLINE DATES
Deadline dates for April 2026
CASES
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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
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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