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Issue: Vol 164, Issue 4219
30 Jul 2009
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IN THIS ISSUE
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2
Claim deadlines
Reminder of changes
Senior accounting officers
Guidance now available online
Online error is reasonable excuse, say HMRC
Late filing of paper return will be accepted
Banks forced to reveal offshore client details
NDO orders issued to 300-plus institutions - but do HMRC have resources to process data?
UK launches Liechtenstein disclosure facility
Scheme criticised for 'unfair' differences from NDO
Single supply confirmed
CRC v David Baxendale, Court of Appeal, 31 July 2009
The reasonable excuse
A.O. Sokoya v HMRC (TC125)
Approval required
John Lawlor v HMRC (TC126)
The shipping news
Spowage, Finlayson, Allan and Eley v HMRC (TC110)
Restraint order fails
RCPA v Allad [2009] STC 1568, Court of Appeal, 30 July 2008
Accrual World
By Andy Blackford; free; 207 pages; paperback; CCH
Guide to Taxpayers’ Rights and HMRC Powers
By Robert Maas; £95
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NEWS
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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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DEADLINE DATES
Deadline dates for September 2026
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
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A settlor that is a company can have a life
No economic activity after sale of business operation
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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