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Issue: Vol 163, Issue 4207
7 May 2009
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IN THIS ISSUE
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2
HMRC consider debt collection agencies
Comments invited on six-month pilot scheme
Single farm payment scheme
'Final, final' deadline is set
Conference offer: 30 June
Detecting and Preventing Financial Fraud
IFA takes over rival trade body
Federation of Tax Advisers 'will provide extra expertise'
Not diligent enough
Mobilx (in administration) v CRC, Chancery Division, 13 and 14 January 2009; 3 February 2009
Whose control?
Accenture Services Ltd v CRC; Barclays Bank v CRC, Queen’s Bench Division, 28 April 2009
Not arm’s length
DSG Retail Ltd and others (TC1)
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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
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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