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Issue: Vol 163, Issue 4203
9 Apr 2009
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IN THIS ISSUE
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2
Time to Pay
Firms won't have to wait for end of accounting period to have loss taken into account
Distributions from offshore funds
Non-payable dividend tax credit restored for under-10% holdings
Furnished holiday lettings
Income to be treated any from any other let property
Revamp for foreign shares taxation
Holdings of 10%-plus in receipt of dividends to be entitled to non-payable tax credit
SIP guidance
New changes online
Retail prices index
For March 2009
VAT online
Draft regulations available for comment
Negligible values
For March 2009
Tax Law Rewrite
Co-operative housing associations and self-builds
PAYE online
Draft regulations for compulsory online filing
Changes to the tour operators’ margin scheme
Summary of Revenue & Customs Brief 27/09
Short-term business visitors
Part-day generally counts as a day of presence when computing 183-day period
Temporary allowance introduced for plant
First-year measure covers 40% expenditure
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READERS'
FORUM
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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?
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NEWS
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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
DEADLINE DATES
Deadline dates for February 2026
CASES
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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