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

Issue: Vol 161, Issue 4148

6 Mar 2008

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IN THIS ISSUE

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Nightswood BV (SpC 651)

First Word Software Ltd (SpC 652)

Ridgwell and others v Ridgwell and others, Chancery Division, 14 November 2007

London, 26 February 2008. Reported by MATTHEW HUTTON

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READERS' FORUM premium icon

Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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NEWS

VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies

Third slide

Deadline dates for January 2026

CASES

Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable

MOST POPULAR

This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity

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