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Issue: Vol 164, Issue 4219
30 Jul 2009
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IN THIS ISSUE
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2
Senior accounting officers
Guidance now available online
Penalty facts
Two help-sheets now 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
The reasonable excuse
A.O. Sokoya v HMRC (TC125)
Single supply confirmed
CRC v David Baxendale, Court of Appeal, 31 July 2009
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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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