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Issue: Vol 163, Issue 4201

Issue: Vol 163, Issue 4201

26 Mar 2009

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IN THIS ISSUE

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Death of tax veteran known as 'Wizard'

Most cases will go to dedicated Tax Chamber

Treasury will specify circumstances in which firms can elect for capital expenditure to be revenue deduction

Community Housing Association Ltd v CRC, Chancery Division, 12 March 2009

British Association for Shooting and Conservation Ltd v CRC, Chancery Division, 6 March 2009

Eclipse Film Partners No 35 LLP (SpC 736)

Mercury Tax Group Ltd (SpC 737)

Chancellor, Masters and Scholars of the University of Cambridge v CRC, Chancery Division, 10 March 2009

By Emma Chamberlain and Chris Whitehouse; £150

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READERS' FORUM premium icon

Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

Third slide

Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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