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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
Isle of Man and Germany premium icon
Tax information exchange agreement
10 March 2009
Tax Risk, Strategy and Compliance premium icon
10% off for readers
10 March 2009
ESC clarification premium icon
Consultation relating to three concessions listed in Wilkinson annex
10 March 2009
Stamp duty land tax premium icon
HMRC update site information
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
Reasonable action premium icon
Haskins (SpC 726)
10 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
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: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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