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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: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

Third slide

Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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