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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: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026

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NEWS

Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

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Deadline dates for September 2026

CASES

Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

MOST POPULAR

This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT

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