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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

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Detecting and Preventing Financial Fraud

The Future of UK Tax

CIOT spring conference Queens’ College Cambridge, 3-5 April 2009. Reported by MIKE TRUMAN

Taxation and Corporate Restructuring for Companies in Financial Difficulties

Full-day conference, 17 June

3 June, Birmingham

TaxAid conference, 27 February 2009. Reported by REBECCA CAVE, director of Taxwriter Ltd

Conference of the week

Conference: 24 April, Exeter

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

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Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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