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Issue: Vol 165, Issue 4242

Issue: Vol 165, Issue 4242

21 Jan 2010

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IN THIS ISSUE

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Draft order for external comment

Consultation extended

One month remaining for responses to consultation

Amendment to ITEPA 2003, s 317

New tax incentive for region west of Shetlands

JD Wetherspoon plc (TC312)

American Express Services Europe Ltd v CRC, Chancery Division

Lion Co (TC295)

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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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