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Issue: Vol 163, Issue 4197

Issue: Vol 163, Issue 4197

26 Feb 2009
IN THIS ISSUE
Starter and leaver forms premium icon
P45, P46 and P46(Pen) to reach HMRC from 6 April
10 March 2009
Agent Update premium icon
Issue ten now available
10 March 2009
Stamp duty land tax premium icon
HMRC update site information
10 March 2009
Tax Risk, Strategy and Compliance premium icon
10% off for readers
10 March 2009
Isle of Man and Germany premium icon
Tax information exchange agreement
10 March 2009
ESC clarification premium icon
Consultation relating to three concessions listed in Wilkinson annex
10 March 2009
Residence premium icon
More online Q&As
10 March 2009
HMRC claim landmark for Tax Law Rewrite
Two new draft bills: CT and international taxation
4 March 2009
Business lunches premium icon
VAT should not be charged when meals provided free in company canteens to business contacts, says ECJ
4 March 2009
Returns processed premium icon
Fewer than 1% not dealt with
3 March 2009
Pre-owned assets premium icon
Prescribed rate down to 4.75%
3 March 2009
Nature of expenses premium icon
CRC v Trustees of the Peter Clay Discretionary Trust, Court of Appeal, 19 December 2008
10 March 2009
Reasonable action premium icon
Haskins (SpC 726)
10 March 2009
How rounded? premium icon
Royal Bank of Scotland Group plc v CRC (Case C-488/07), European Court of Justice, 18 December 2008
10 March 2009
Artificial loss premium icon
RJ Smith (SpC 725)
9 March 2009
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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 premium icon
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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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CASES premium icon
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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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