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Issue: Vol 164, Issue 4218
23 Jul 2009
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IN THIS ISSUE
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2
More countries to share tax info with UK
Anguilla and Turks & Caicos Islands sign TIEAs
Tax avoidance: plant and machinery
New counter measure proposed
Piercing the corporate veil
Revenue and Customs Prosecutions Office v May and others (High Court)
Probationary period
Cornell v CRC (TC108)
BPR is due
Brander (personal representative of the Fourth Earl of Balfour) v HMRC (TC69)
NIC avoidance problem
Mason v Revenue and Customs Commissioners (No 2) (TC107)
In or out of the UK?
N2J Ltd v CRC, Chancery Division, 3 June 2009
No exemption
Davies and anor (TC106)
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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?
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NEWS
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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
DEADLINE DATES
Deadline dates for February 2026
CASES
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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
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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