Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
SEARCH
Issue: Vol 164, Issue 4231
22 Oct 2009
View other Issues
IN THIS ISSUE
Go to page
of
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
Contrasting information
R (on the application of the Medical Protection Society Ltd) v CRC, Queen’s Bench Division
Transfer is subject to VAT
Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Case C-242/08), European Court of Justice
Mental incapacity
Sutton v Sutton, Chancery Division
Show
15
--
15
30
45
60
Results
Go to page
of
2
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
New Queries: 22 January 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
Read All
Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid