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Issue: Vol 163, Issue 4203

Issue: Vol 163, Issue 4203

9 Apr 2009

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IN THIS ISSUE

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Firms won't have to wait for end of accounting period to have loss taken into account

Non-payable dividend tax credit restored for under-10% holdings

Income to be treated any from any other let property

Holdings of 10%-plus in receipt of dividends to be entitled to non-payable tax credit

Draft regulations available for comment

For March 2009

New changes online

For March 2009

Co-operative housing associations and self-builds

Summary of Revenue & Customs Brief 27/09

Draft regulations for compulsory online filing

Part-day generally counts as a day of presence when computing 183-day period

First-year measure covers 40% expenditure

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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026

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NEWS

Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

Third slide

Deadline dates for September 2026

CASES

Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

MOST POPULAR

This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT

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