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Issue: Vol 164, Issue 4213
18 Jun 2009
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IN THIS ISSUE
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2
Tax law rewrite
Repeal of TA 1988, s 59(3)
Senior accounting officers duties
Draft guidance in 'advanced form'
CIOT: delay mandatory online filing for firms
'Staged approach to VAT is preferable'
Double taxation agreement: Qatar
Includes zero rate of withholding tax on dividends
Charity building concession withdrawn
Business use limited to 5%
HMRC 'came to obfuscate' in JR application
Second and final day of Gaines-Cooper appeal court case
Timms: online filing too costly for MPs
Lack of digital security questioned
Furnished holiday lettings
Extended claims window closes 31 July
Gaines-Cooper begins judicial review hearing
HMRC failed to apply IR20 tests, appeal court told
Online filing problem for HMRC Trusts
Some returns rejected by SA gateway
Trusts letter
Processing acknowledgment withdrawn
UK and Belgium update double tax accord
Protocol in line with OECD standards and practice
Offshore accounts
Re. an application by CRC to serve s 20 notice on Financial Institution (No 5) (TC9); Financial Institution (No 6 and 7) (TC10); Financial Institution (No 8) (TC11)
Negligent error
Coll and anor (TC28)
No injustice
Sita UK Group Holdings Ltd and anor v Serruys and ors; Sita UK Group Holdings Ltd v Serruys and ors; Queen’s Bench Division, 29 April 2009
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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