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Issue: Vol 164, Issue 4231

Issue: Vol 164, Issue 4231

22 Oct 2009

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IN THIS ISSUE

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Comments wanted by 31 Dec

£19.8m of works in Acceptance in Lieu scheme

Special accounting arrangements for businesses operating beyond midnight

HMRC to consider raising small trades exemption limit

Gaines-Cooper: Court of Appeal, day two

Gaines-Cooper case: Court of Appeal, day one

Views sought on likely benefits for small firms

R (on the application of the Medical Protection Society Ltd) v CRC, Queen’s Bench Division

Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Case C-242/08), European Court of Justice

Sutton v Sutton, Chancery Division

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READERS' FORUM premium icon

Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

Third slide

Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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