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

Taxpayers puzzled about difference between pension scheme return and SA970

Kent Foods Ltd (SpC 643)

Afsar (no 2) (SpC 645)

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

CRC v Denyer, Chancery Division, 22 November 2007

Floyd (SpC 646)

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READERS' FORUM premium icon

Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026

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NEWS

Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026

Third slide

Deadline dates for June 2026

CASES

Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees

MOST POPULAR

Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime

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