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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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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW