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Issue: Vol 164, Issue 4222
20 Aug 2009
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IN THIS ISSUE
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Deadline for Icesave ISA reinvesting
Contact FSCS before 5 Oct for duplicate certificate
Accountants call for online filing delay
ICAEW concern over requirement for small firms
Companies House to accept iXBRL accounts
Move aimed at reducing firms' admin burdens
Connected companies
Late payments of interest
Taxman consults on new AIF and TEF regimes
Comments wanted by 16 Oct
Move to resolve disputes over legal privilege
HMRC address issue in Business Brief 54/09
Last will and testament
Knight v Edonya and others, Chancery Division
Irrelevant action
Pentland-Clark v Wilson and others, Court of Session
Availability rather than intent
Alex Paton & Son (TC 47), John Andrew Thomas Faith (TC 81), Robert & Lillian Waddell (TC 140)
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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?
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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