Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
SEARCH
Issue: Vol 163, Issue 4201
26 Mar 2009
View other Issues
IN THIS ISSUE
Go to page
of
2
New tax appeals tribunals launched
Most cases will go to dedicated Tax Chamber
Land remediation relief
Treasury will specify circumstances in which firms can elect for capital expenditure to be revenue deduction
Reason for six-year time limit
To prevent contributors from delaying payment
Fees are relevant
Community Housing Association Ltd v CRC, Chancery Division, 12 March 2009
VAT on subscriptions
British Association for Shooting and Conservation Ltd v CRC, Chancery Division, 6 March 2009
Close the enquiry
Eclipse Film Partners No 35 LLP (SpC 736)
Counsel’s opinion counts
Mercury Tax Group Ltd (SpC 737)
Economic or not?
Chancellor, Masters and Scholars of the University of Cambridge v CRC, Chancery Division, 10 March 2009
Trust Taxation, 2nd edition
By Emma Chamberlain and Chris Whitehouse; £150
Show
15
--
15
30
45
60
Results
Go to page
of
2
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: Was extension incorrectly included in CGS?
Readers’ forum: Calendar quarters?
Readers’ forum: Under the influence
Readers’ forum: Overdrawn director’s account
New queries: 6 August 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26
Effect of new whistleblower scheme on investigations
DEADLINE DATES
Deadline dates for September 2026
CASES
Read All
Kittel test on missing trader fraud
Companies can’t benefit from decision shown to be wrong
Shares in company were not relevant business property
HMRC’s assessments overstated liability
Failure to notify HMRC of application to reinstate appeal
MOST POPULAR
This week's opinion: 6 August 2026
HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26