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Draft guidance in 'advanced form'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Processing acknowledgment withdrawn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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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
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NEWS

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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

DEADLINE DATES

Deadline dates for November 2025

CASES

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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

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Issue: Vol 164, Issue 4213

Deadline dates for November 2025