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Issue: Vol 163, Issue 4198
5 Mar 2009
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IN THIS ISSUE
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2
Jersey agrees to tax info exchange
More countries and territories must follow, says Timms
Principles-based drafting
Note highlighting changes to draft legislation from Nov '08
Anti-fraud agreement
Accord between EC and Switzerland
DT notes
Revised HMRC guidance
Wrong hypothesis
CRC v Bower and other (executors of Bower (deceased)), Chancery Division, 5 November 2008
Unused losses
Sun Life Assurance Company of Canada v CRC (UK) Ltd, Chancery Division, 20 January 2009
Not specific
CRC v The Raj Restaurant and others, Court of Session, 30 December 2008
Live and kicking
CRC v Livewire Telecom Ltd; CRC v Olympia Technology Ltd, Chancery Division, 16 January 2009
All is due
Mason v Boscawen, Chancery Division, 18 December 2008
Not an intermediary
HBOS plc v CRC, Court of Session, 30 December 2008
Deficiency relief
Mayes (SpC 729)
Personal Financial Planning Manual 2008/09
By RSM Bentley Jennison; £68
Capital Allowances 2008-09
Author: Ray Chidell; £84.95
Taking Opportunities from Change in 2009
TaxAid conference, 27 February 2009. Reported by REBECCA CAVE, director of Taxwriter Ltd
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NEWS
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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
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CASES
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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