Issue: Vol 164, Issue 4213

18 Jun 2009

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IN THIS ISSUE

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For international academics

Draft guidance in 'advanced form'

'Staged approach to VAT is preferable'

Includes zero rate of withholding tax on dividends

Business use limited to 5%

Second and final day of Gaines-Cooper appeal court case

Lack of digital security questioned

Extended claims window closes 31 July

HMRC failed to apply IR20 tests, appeal court told

Some returns rejected by SA gateway

Processing acknowledgment withdrawn

Protocol in line with OECD standards and practice

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)

Coll and anor (TC28)

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 premium icon

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Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns

DEADLINE DATES

Deadline dates for July 2026

CASES

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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid

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Issue: Vol 164, Issue 4213

Deadline dates for July 2026