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Issue: Vol 164, Issue 4222
20 Aug 2009
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IN THIS ISSUE
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2
Victory for HMRC
ANDREW WATT highlights the differences between the Liechtenstein disclosure facility and the new disclosure opportunity
The undistributed middle
MIKE TRUMAN dives into the logical fallacy at the heart of the False Self-Employment consultation paper
The heat is on
Seven years have passed, and RICHARD CURTIS still thinks that basic rate pensioners should be entitled to top-slicing relief
Pinpoint the time
What is the date of payment for the purposes of claiming relief on employers’ pension scheme contributions? JOHN WOOLLEY reports
Tax Evasion Hotline
Automated message causes confusion
Forgiveness
Dispute over CT loan advice
Perfect 10
A property-owning consortium has transferred a property that it owns from investment to trading stock, but the valuation has reduced since purchase
The children!
A father has decided to create a trust to provide for the education of the children of a marriage that is now ending
Arctic frostbite
A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to...
Confusion arising
What are the remittance basis rules for a non-domiciled taxpayer who has not previously remitted overseas income to the UK?
New queries, issue 4222
Value of shares at company reorganisation; fluctuating profits; employment-related securities rules; tax treatment of payments from trust
New penalties
E-learning module available
Going self-employed
Updated online guidance
Seafarers
Revised interpretation of 'offshore installation' against 'ship'
MRR calculator
Update for online CT tool
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READERS'
FORUM
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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?
New Queries: 22 January 2026
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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
MOST POPULAR
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