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Issue: Vol 164, Issue 4231
22 Oct 2009
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IN THIS ISSUE
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2
Double taxation legislation
Comments wanted by 31 Dec
Art for tax
£19.8m of works in Acceptance in Lieu scheme
Move to help firms with return of 17.5% VAT
Special accounting arrangements for businesses operating beyond midnight
Charity bosses reveal taxation concerns
HMRC to consider raising small trades exemption limit
Residence case hears taxman's 'dichotomy'
Gaines-Cooper: Court of Appeal, day two
HMRC ‘changed policy to catch non-residents’
Gaines-Cooper case: Court of Appeal, day one
Plan to reform associated company rules
Views sought on likely benefits for small firms
Transfer is subject to VAT
Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Case C-242/08), European Court of Justice
Contrasting information
R (on the application of the Medical Protection Society Ltd) v CRC, Queen’s Bench Division
Mental incapacity
Sutton v Sutton, 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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VAT error correction notice updated
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