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Issue: Vol 164, Issue 4231

Issue: Vol 164, Issue 4231

22 Oct 2009
IN THIS ISSUE
Double taxation legislation premium icon
Comments wanted by 31 Dec
6 November 2009
Art for tax premium icon
£19.8m of works in Acceptance in Lieu scheme
6 November 2009
Move to help firms with return of 17.5% VAT
Special accounting arrangements for businesses operating beyond midnight
6 November 2009
Charity bosses reveal taxation concerns
HMRC to consider raising small trades exemption limit
6 November 2009
Residence case hears taxman's 'dichotomy'
Gaines-Cooper: Court of Appeal, day two
6 November 2009
HMRC ‘changed policy to catch non-residents’ premium icon
Gaines-Cooper case: Court of Appeal, day one
5 November 2009
Plan to reform associated company rules
Views sought on likely benefits for small firms
4 November 2009
Transfer is subject to VAT premium icon
Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Case C-242/08), European Court of Justice
9 November 2009
Contrasting information premium icon
R (on the application of the Medical Protection Society Ltd) v CRC, Queen’s Bench Division
9 November 2009
Mental incapacity premium icon
Sutton v Sutton, Chancery Division
9 November 2009
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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time
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NEWS premium icon
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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CASES premium icon
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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