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Issue: Vol 164, Issue 4218

Issue: Vol 164, Issue 4218

23 Jul 2009

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IN THIS ISSUE

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Anguilla and Turks & Caicos Islands sign TIEAs

New counter measure proposed

Revenue and Customs Prosecutions Office v May and others (High Court)

Cornell v CRC (TC108)

Brander (personal representative of the Fourth Earl of Balfour) v HMRC (TC69)

Mason v Revenue and Customs Commissioners (No 2) (TC107)

N2J Ltd v CRC, Chancery Division, 3 June 2009

Davies and anor (TC106)

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READERS' FORUM premium icon

Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026

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NEWS

HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations

Third slide

Deadline dates for September 2026

CASES

Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal

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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26

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