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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 premium icon

Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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