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Issue: Vol 163, Issue 4201
26 Mar 2009
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IN THIS ISSUE
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Jeremy de Souza
Death of tax veteran known as 'Wizard'
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
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: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries