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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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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

Third slide

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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