Issue: Vol 164, Issue 4213

18 Jun 2009

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IN THIS ISSUE

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Repeal of TA 1988, s 59(3)

Draft guidance in 'advanced form'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Processing acknowledgment withdrawn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: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

DEADLINE DATES

Deadline dates for November 2026

CASES

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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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Issue: Vol 164, Issue 4213

Deadline dates for November 2026