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Issue: Vol 163, Issue 4201
26 Mar 2009
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IN THIS ISSUE
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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
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READERS'
FORUM
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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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
DEADLINE DATES
Deadline dates for April 2026
CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
MOST POPULAR
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