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Issue: Vol 164, Issue 4229
8 Oct 2009
View other Issues
IN THIS ISSUE
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2
Firms' accounts: no concession to mail strike
Authentication codes required for Companies House webfiling
More disclosure deals may be offered
Revenue in discussion with tax havens
Clearing relief
Clarification on investment exchanges and multilateral trading facilities
Agent update
14th edition out now
Tax law rewrite
Revised clause on distributions
Excluded companies
New regulations laid before Parliament
HMRC revamps Corporate Finance Manual
Marks end of Banking counterpart
Time to Pay
200,000 arrangements made
Sideways loss relief restricted
New rules effective immediately
Tax advantageous deal
Nigel P Grogan (TC 187)
Author of own misfortune
R (on the application of Argyll House Developments Ltd) v CRC, Court of Session
Acceptable notice
R (on the application of Pattullo) v CRC, Court of Session
Ignorance is not bliss
Peter Jackson (Jewellers) Ltd (TC 195)
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
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Readers’ forum: The Queen’s Gambit
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NEWS
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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
DEADLINE DATES
Deadline dates for January 2026
CASES
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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
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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