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Issue: Vol 163, Issue 4199

Issue: Vol 163, Issue 4199

12 Mar 2009

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IN THIS ISSUE

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Guidance on 1 April withdrawal of concession

Simon Bowles fills vacant position

HMRC reconsidering input tax position re. overseas clients

Summary of Revenue & Customs Brief 10/09

Online tutorials based on HMRC staff training

Conference: 24 April, Exeter

CRC v Collins, Chancery Division, 20 February 2009

CRC v Trustees of the Nelson Dance Family, Chancery Division, 22 January 2009

Underwood v CRC, Court of Appeal, 15 December 2008

R (on the application of BMW AG and another) v CRC, Court of Appeal, 18 February 2009

Oleochem (Scotland) Ltd (SpC 731)

Rouf v CRC, Court of Session, 10 February 2009

‘A’ (SpC 734)

CRC v David Baxendale, Chancery Division, 5 February 2009

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15

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Practice tip: Retaining clients: show you CARE Readers’ forum: Does re-imbursement of repair costs include VAT? Readers’ forum: What part of fixed sum award is tax exempt? Readers’ forum: Amending articles of association Readers’ forum: Can charity register for VAT and claim refund?

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NEWS

Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low New service for authorised corporate service providers

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Deadline dates for March 2025

CASES

Too late to reinstate appeal Preliminary studies were qualifying costs Hypothetical contract was one of employment Setting repayment against next return fails to avoid penalty Holiday let business amounted to holding of investments

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This week's opinion: 27 March 2025 Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low

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