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Issue: Vol 165, Issue 4237
3 Dec 2009
View other Issues
IN THIS ISSUE
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3
Posting payments
Use computer-printed payslip when possible
CIOT Christmas quiz
Prize-winning caption adds up
New rules for cars
Comments sought on update of manuals
Change in pension age
Pension Schemes Newsletter 38
EIS rules reinterpreted for partnerships
Implications for new investment explained in RCB 77/09
Agent update
Issue 15 published
New rules protect charities against avoidance
Legislation brought forward in Finance Bill 2010
Gross payment status lost
Strongwork Construction Ltd (TC236)
Cars are not co-owned
Whitby and Ball (TC255)
Estoppel denied
Mervyn Jones and Annette Southam (TC256)
Invalid appeal
Westview Rail Ltd (TC215)
Whose signature?
Yaesu Europe BV v Bundeszentralamt für Steuern (Case C-433/08), European Court of Justice
Reasonable estimates
Sumanan Poopalasingham (TC226)
No excuse
John Grosvenor (TC227)
It’s the economy
Prior Roofing Ltd (TC246)
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READERS'
FORUM
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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?
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NEWS
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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
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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