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Issue: Vol 164, Issue 4219

Issue: Vol 164, Issue 4219

30 Jul 2009

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IN THIS ISSUE

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Reminder of changes

Guidance now available online

Late filing of paper return will be accepted

NDO orders issued to 300-plus institutions - but do HMRC have resources to process data?

Scheme criticised for 'unfair' differences from NDO

CRC v David Baxendale, Court of Appeal, 31 July 2009

A.O. Sokoya v HMRC (TC125)

John Lawlor v HMRC (TC126)

Spowage, Finlayson, Allan and Eley v HMRC (TC110)

RCPA v Allad [2009] STC 1568, Court of Appeal, 30 July 2008

By Andy Blackford; free; 207 pages; paperback; CCH

By Robert Maas; £95

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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

MOST POPULAR

This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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