Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 161, Issue 4144

7 Feb 2008

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IN THIS ISSUE

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HMRC publishes draft regulations for excepted transfers and excepted settlements

We have been unable to ascertain the exact reason for the failure of online filing on 31 January

Kent Foods Ltd (SpC 643)

Floyd (SpC 646)

CRC v Denyer, Chancery Division, 22 November 2007

Ministero delle Finanze — Ufficio IVA di Milano v CO GE P Sri (Case C-174/06), European Court of Justice, 25 October 2007

Afsar (no 2) (SpC 645)

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READERS' FORUM premium icon

Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

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Deadline dates for November 2025

CASES

Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

MOST POPULAR

In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence

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