Issue: Vol 164, Issue 4226

17 Sep 2009

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IN THIS ISSUE

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Implications of HMRC case being considered

Extracts from two PAYE articles

Member states to adopt uniform approach to VAT scams

Latest in series of Treasury's double taxation updates

Application by CRC to serve 308 notices under FA 2008, Sch 36 para 5 on financial institutions in respect of customers with UK addresses holding non-UK accounts (TC 174)

Philip John Wright (TC 177)

HSBC Holdings plc and Vidacos Nominees Ltd v CRC (Case C-569/07), European Court of Justice

Stockler v CRC; Stockler Charity (a firm) v CRC, Chancery Division

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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

DEADLINE DATES

Deadline dates for November 2025

CASES

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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

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Issue: Vol 164, Issue 4226

Deadline dates for November 2025