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Issue: Vol 164, Issue 4214

Issue: Vol 164, Issue 4214

25 Jun 2009

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IN THIS ISSUE

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Account holders will have until 12 March to submit details

Update in line with OECD standards

Adams (TC48)

Morgan and another (TC46)

CRC v Micro Fusion 2004-I LLP; CRC v Halcyon Films LLP, Chancery Division, 22 May 2009

By Jonathan Schwarz BA, LLB, LLM, FTI; £124.95

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READERS' FORUM premium icon

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? New Queries: 22 January 2026

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NEWS

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

Third slide

Deadline dates for February 2026

CASES

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

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