Issue number 4230



Keep it, change it, bin it?
Is it finally time to consign the IR35 rules to the dustbin of history? ANNE REDSTON certainly thinks so and gives her reasons for this
4 Nov 2009

Return journey
Grace has been sent back to the First-tier Tribunal for reconsideration. MIKE TRUMAN looks at the judgment
4 Nov 2009

French Polish...
...Danish, Spanish and other EU VAT claims will have a new electronic system for reclaiming tax from January 2010. NEIL WARREN explains
4 Nov 2009

Adding Pepper
You don’t agree with HMRC’s interpretation of the tax law? XIMENA MONTES MANZANO explains when the principle that was established in Pepper v Hart can be applied
4 Nov 2009

Unexpected tax
A married couple signed forms R85 to have interest paid without the deduction of tax, but these were not processed. Will they now have to submit tax repayment claims, or can the bank repay the tax to them?
4 Nov 2009

Online access
How to negotiate problems with HMRC’s central agent authorisation process. Do these have to be dealt with on a client-by-client basis?
4 Nov 2009

Repaid repayment
A client paid tax on time, based on her 2007/08 tax return. The return appears not to have been received and the tax was repaid by HMRC
4 Nov 2009

Mother’s trust
A mother suffering from a terminal illness has set up a trust in favour of her daughter and has transferred a half share of her house into it
4 Nov 2009

Deadline dates: December 2009
Tax highlights of the month
4 Nov 2009

New queries, issue 4230
Claiming a refund from discretionary trust income; applying for the VAT flat-rate scheme; treatment of client’s finder’s fee; IR35 and National Insurance
4 Nov 2009

Principle before arithmetic
Miss MM Anderson (Deceased) v HMRC (TC206)
2 Nov 2009

Compulsory registration
Baljit Singh t/a BS Construction (TC194)
2 Nov 2009



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By how much will business record checks be improved by the revamp?: