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Issue: Vol 163, Issue 4197
26 Feb 2009
View other Issues
IN THIS ISSUE
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3
Starter and leaver forms
P45, P46 and P46(Pen) to reach HMRC from 6 April
Agent Update
Issue ten now available
Stamp duty land tax
HMRC update site information
Tax Risk, Strategy and Compliance
10% off for readers
Isle of Man and Germany
Tax information exchange agreement
ESC clarification
Consultation relating to three concessions listed in Wilkinson annex
Residence
More online Q&As
HMRC claim landmark for Tax Law Rewrite
Two new draft bills: CT and international taxation
Business lunches
VAT should not be charged when meals provided free in company canteens to business contacts, says ECJ
Returns processed
Fewer than 1% not dealt with
Pre-owned assets
Prescribed rate down to 4.75%
Nature of expenses
CRC v Trustees of the Peter Clay Discretionary Trust, Court of Appeal, 19 December 2008
Reasonable action
Haskins (SpC 726)
How rounded?
Royal Bank of Scotland Group plc v CRC (Case C-488/07), European Court of Justice, 18 December 2008
Artificial loss
RJ Smith (SpC 725)
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READERS'
FORUM
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus