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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 premium icon
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Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026
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NEWS premium icon
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
DEADLINE DATES
CASES premium icon
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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