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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

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

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

Sutton v Sutton, Chancery Division

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

Third slide

Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

MOST POPULAR

This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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