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Issue: Vol 171, Issue 4391

Issue: Vol 171, Issue 4391

20 Feb 2013

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IN THIS ISSUE

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Grattan plc v CRC (Case C-310/11), Court of Justice of the European Union

Foulser and another v CRC, Upper Tribunal (Tax and Chancery Chamber)

Refit Shopfitting Services Ltd (TC2462)

Franco Vago UK Ltd (TC2386)

M J Rayner (TC2363)

BW Male & Sons Ltd (TC2383)

The travelling expenses case of Dr Samadian has wide-reaching implications. GUY SMITH reports

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READERS' FORUM premium icon

Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

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Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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