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Issue: Vol 165, Issue 4240

Issue: Vol 165, Issue 4240

7 Jan 2010

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IN THIS ISSUE

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'No allegation about HMRC’s misuse has been upheld'

Online tool updated

December 2009

Investors face similar treatment as with direct investment

UK signs accords with four OECS members

Amendment to scope of income tax credit

Abdul Ahad (TC291)

A Ouerradi (TC280)

Beard (as partner in F & B Builders) (TC228); A Longworth & Sons Ltd (TC230); Leeds Lifts Ltd (TC231)

Parnalls Solicitors Ltd (TC261)

Michael Burton (TC263)

Megtian Ltd (in administration) v CRC, Chancery Division

Younger members' meeting on 2 Feb

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15

Results

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READERS' FORUM premium icon

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

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New queries

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to: taxation@lexisnexis.co.uk.

NEWS

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

Third slide

Deadline dates for February 2026

CASES

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

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