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Issue: Vol 164, Issue 4236

Issue: Vol 164, Issue 4236

26 Nov 2009

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IN THIS ISSUE

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But Rank litigation continues

Forms without NI number and UTR will be returned

HMRC remind of need for reasonable excuse and UTR

Mr and Mrs Cooksey (TC221)

HBOS Treasury Services plc (now HBOS Treasury Services Ltd) (TC208)

Test Claimants in Thin Cap Group Litigation v CRC, 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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